A tariff code on a factory invoice is information, not a ruling. CBP’s informed compliance material explains that under Section 484 of the Tariff Act, the importer of record is responsible for using reasonable care to enter, classify and determine the value of imported merchandise, and to provide the information CBP needs to assess duties properly. CBP then fixes the final classification and value. A failure to use reasonable care can delay release and, in some cases, lead to penalties. So the code on the paper does not move the responsibility to the factory.

What classification depends on

Classification follows the description of the goods: whether the garment is knitted or woven, the type of garment, the fibre content, and sometimes construction details such as whether it has a hood, pockets or a lining. Knitted or crocheted apparel falls in a different chapter of the schedule from apparel that is not knitted. The official Harmonized Tariff Schedule is searchable on the USITC website, and the rate and statistical suffix depend on the exact subheading.

Give the broker complete facts

Send the broker the product description, the fabric construction, fibre content by weight, a photo and the intended use. CBP’s invoice regulations include additional information for wearing apparel, such as a component material breakdown in percentages by weight for the fibres in the garment, and a breakdown for each separate material where garments use more than one. Asking the factory to put that detail on the commercial invoice helps the classification and avoids questions.

Check the code yourself

Look the code up in the official schedule and read the heading and subheading text against your product. If a similar-looking product classifies differently, ask the broker why. Where doubt remains, an importer can request a binding ruling from CBP under 19 CFR Part 177, as CBP’s publication notes, or take advice from a licensed customs broker or attorney.

Keep the file

Keep the invoice, fibre breakdown, fabric specification and the reasoning behind the code with your entry records, so you can show how you decided if CBP asks. Review the code again whenever the fabric, trim or construction of the style changes, because a code that fitted the first order may not fit the next one.