Here is one of the easier questions from the April 2023 CBLE (Customs Broker License Exam). What’s your answer?
- Which of the following is a TRUE statement regarding the principles governing the
classification of goods in the tariff schedule?
A) For legal purposes, the Harmonized Tariff Schedule’s (HTS) table of contents,
alphabetical index, and title of sections, chapters and sub-chapters are of equal
weight to the terms of headings, relative section or chapter notes, and the General
Rules of Interpretation in classifying goods under the tariff schedule.
B) For legal purposes, under the governing principles for the classification of goods
in the tariff schedule, the Harmonized Tariff Schedule (HTS) Explanatory Notes
are required to be applied, unless the HTS headings or notes otherwise require.
C) For legal purposes, the HTS General Rules of Interpretation (GRI) principles are
applied in any sequence as long as all the GRIs are applied in classifying goods in
the tariff schedule.
D) For legal purposes, the classification of goods in the subheadings of a heading
shall be determined according to the terms of those subheadings and any related
subheading notes with the understanding that subheadings at any level are
comparable.
E) For legal purposes, classification is determined according to the terms of the
headings and any relative section or chapter notes, while the table of contents,
alphabetical index, and titles of sections, chapters and sub-chapters are provided
for ease of reference.