May 2024 — Question 38
At what point in time is the tariff classification, which is controlled by principal use in the United States, determined?
- AAt, or immediately prior to, the date of exportation.
- BAt, or immediately prior to, the date of importation.✓ CBP's answer
- CAt, or immediately after, the date the goods are entered.
- DWithin three (3) years after the date the goods are entered.
CBP's cited authority
§ Additional U.S. Rules of Interpretation 1(a)
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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