Tariff Law 2 – Tariff Commission Practice Exam

The primary objective of tariff classification under the Harmonized System is to assign the correct tariff heading and duty rate to imported goods. This is done by applying the General Rules of Interpretation and the notes that accompany the HS, which guide you to place the item in the precise chapter and subheading. Once the exact heading is identified, the corresponding duty rate and any related measures (such as quotas or special regimes) are determined, allowing customs to assess the correct duties. This process isn’t about counting weight or volume alone, and it isn’t about setting export controls; those are separate considerations. While origin rules can influence preferential treatment, classification itself provides the basis for duties by linking goods to the right tariff line through the GRI and notes.