Topic
Customs Classification
109 published works
Trade Compliance Resource Hub
EU customs targets split shipments and post-entry assembly in classification enforcement push
By Philippe Heeren, Nevfel Conkus
EU customs authorities are intensifying enforcement around customs classification, with scrutiny of goods assembled in the EU after importation. The European Public Prosecutor’s Office (EPPO) 2025 Annual Report explicitly identifies…
Milikowsky Tax Law Blog
Is Your Business at Risk for a CBP Audit? Key Steps for Importers
Key Steps for Importers businesses are vulnerable to tax audits related to tariff miscalculations and should proactively prepare. To shield against CBP audits, businesses should maintain accurate records, understand tariff…
CCN Mexico Report™
New Automatic Export Notice Requirements for Various Tariff Classifications
By Miriam Name, Brianda Ramírez
On June 3, 2025, the “DECREE subjecting the indicated goods to the requirement of an automatic export notice” (the “Decree”) was published in the Official Journal of the Federation. The…
China Law Blog
Decoding U.S. Tariff Classifications: A Comprehensive Guide
Decoding U.S. Tariff Classifications – A Comprehensive Guide For businesses involved in international trade, effectively navigating U.S. custom regulations can lead to significant cost savings, compliance benefits, and a smoother…
China Law Insight
解决海关商品归类争议的实践与探索：归类的依据和参考
By King & Wood
作者：孙兴 张文怡 范家达 《海关进出口货物商品归类管理规定》（海关总署令第252号）第二条第一款的规定，《中华人民共和国进出口税则》、《进出口税则商品及品目注释》、《中华人民共和国进出口税则本国子目注释》（以下分别简称“《税则》”、“《注释》”、“《本国子目注释》”）是海关商品归类的法律依据。纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。《税则》逐年更新发布；我国的《注释》是以世界海关组织（WCO）的《商品名称及编码协调制度注释》为基础制定的，当WCO对《商品名称及编码协调制度注释》进行修订后，通常海关总署会对应更新《注释》；《本国子目注释》由国务院关税税则委员会调整，由海关执行。 阅读更多
International Trade Law
Customs Ruling of the Week- Classification and Country of Origin for a Glass Water Bottle with Aluminum Shell
By Simeon Yerokun, Emily Devereaux
Main Idea: A product’s essential character and primary function are key criteria to keep in mind in for both classification and country of origin determinations. In ruling N330046 (Feb. 2,…
International Trade Law
<strong>Customs Ruling of the Week- Classification of a Biometric Scanner</strong>
By Maria Vanikiotis, Emily Devereaux
Main Idea: Automatic data processing (ADP) system units of heading 8471 must satisfy three criteria: sole or principal use in an ADP system, connectable to processing units, and capable of…
International Trade Law
<strong>Customs Ruling of the Week- Classification of Products for the 2023 Winter World University Games</strong>
By Maria Vanikiotis, Simeon Yerokun, Emily Devereaux
Main Idea: A strong command of the HTSUS and how your facts may apply can open up significant and surprising opportunities for duty-savings for importers. In ruling HQ H327171 (Nov.…
International Trade Law
Customs Ruling of the Week – Classification of Equipment and Goods Related to the Copa América Centenario
Main Idea: Subheading 9817.60.0000 provides a significant duty-saving opportunity for importers, so long that the subheading’s very specific requirements are met. In ruling N273612 (Mar. 31, 2016), U.S. Customs and…
International Trade Law
Customs Ruling of the Week: Classifying Wheelchair Accessories and a Multi-Use Bath Belt
Main Idea: Subheading 8714.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), covers parts and accessories exclusively for “carriages for disabled persons,” but does not cover items that have multiple…