The proper tariff classification of goods is a critical element in the customs entry process. By law and pursuant to 19 U.S.C. §1484, the importer is responsible for using reasonable care when entering, classifying and valuing imported merchandise, and also, for providing any other information necessary for Customs to properly assess duties, collect trade statistics and to determine whether all other applicable legal requirements have been met.
The failure of an importer of record to exercise reasonable care in the importation of merchandise can delay its release and, in some cases, result in the imposition of penalties.
We assist importers to correctly classify merchandise and thereby avoid costly penalties. Importers can also realize significant savings by reductions in duty through the reclassification of imported goods.
We also assist importers to prepare and submit requests for binding rulings to Customs concerning the classification of merchandise, and to challenge post importation rate increases though the administrative protest procedure.
We also litigate classification issues before the Court of International Trade whenever necessary to ensure that our clients are treated fairly by Customs.