Presented By: Lorrie Roddy Train the Entry Writer Presented By: Lorrie Roddy

Buzz Words

Documentation Commercial Invoice or ProForma Invoice 19 CFR 141.85 Packing List Country of Origin Declaration Single Entry Bond Evidence of right to make entry

19 CFR 141.86 Contents of Invoices Port of Entry Time when, the where, person by whom and to whom the merchandise was sold Detailed description Quantities Purchase Price in the currency of purchase Kind of Currency All Charges by name and amount including freight, insurance, commission, cases, containers, coverings & packing. All rebates, drawbacks and bounties Country of Origin All goods or services furnished for production

Additional Details Required 19 CFR 141.89 Additional information for certain classes of merchandise

Evidence of Right to Make Entry 19 CFR 141.11 By Common Carrier Bill of lading or air waybill An extract from a bill of lading or air waybill Certified duplicate bill of lading or air waybill Carrier’s certificate Blanket Carrier’s release Shipping receipt 19 CFR 141.12 Other than Common Carrier Possession

General Requirements 141.86(d) Invoice to be in English 141.86(h) Numbering of invoices and pages Invoice 1, p 1 Invoice 2, p 2 Invoice 2, p 3 141.90 Notation on the invoice Classification and rate of duty on the left-hand portion of the invoice Notations in Blue or Black Ink Value – IV, NDC, MMV, EV

Exercise Please pull out the commercial documents that you received.

19 CFR 152.101 Basis of appraisement Transaction Value Transaction Value of identical merchandise Transaction Value of similar merchandise Deductive Value Computed Value Other

19 CFR 152.103 Transaction Value Price actually paid or payable at the time of exportation.

Additions (MMV – Make Market Value) Commissions (Selling) Royalties Assists Packing Proceeds

Assist Materials, components or parts Tools, dies, molds or similar items used in the production Design Work**

Deductions (NDC’s – Non-Dutiable Charges) Customs Duties and Fees Marine Insurance International Freight Costs Construction, erection, assembly, maintenance or technical assistance after importation U.S. Inland Freight Foreign Inland Freight**

Exercise Please pull out the commercial documents that you received.

History of the Harmonized Tariff A group of European countries known as the Customs Cooperation Council developed the Brussels Tariff Nomenclature. The Customs Cooperation Council is now referred to as World Customs Organization (WCO) and used by the member countries starting in 1988. The U.S. adopted the US Structure effective January 1, 1989.

Parties Involved WCO – World Customs Organization administers the HS USITC – United States International Trade Commission maintains the HTS CBP classifies goods by the HTS

Harmonized Tariff Intro Nomenclature “A structured system of numbered descriptive categories used for classifying imported goods for statistical and duty purposes. The intent of such system is that each good be described in only one category.”

Components to Consider 3 Components of Classification: Product Name Material Composition Intended Use

Tariff Number Chapter 01 Live Animals Heading 0101. Live horses, asses, mules & hinnies Subheading 0101.21 Purebred Breeding animals U.S. Subheadings 0101.21.0010 Males

Format of the Tariff Book

GRI’s – General Rules of Interpretation

GRI - 2

GRI - 3

GRI - 4

GRI - 5

GRI - 6

Rates of Duty Column 1 General – Normal Trade Relations (NTR) Special – Special Trade Programs Column 2 – Cuba & North Korea

Duty Rates

Three types of duty rates in the HTS Ad valorem Specific Compound

HS# 98 Special Classifications

HS# 99 - Legislation Can only get here by a footnote. Shaded means that it has expired.

References https://hts.usitc.gov/current Harmonized Tariff https://rulings.cbp.gov/ Cross

Due Diligence Support the classification that you have chosen. Section Notes Chapter Notes Binding Rulings Explanatory Notes