April 2023 — Question 52

Which of the following is a TRUE statement regarding the principles governing the classification of goods in the tariff schedule?

• AFor 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.
• BFor 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.
• CFor 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.
• DFor 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.
• EFor 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.✓ CBP's answer