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

2. Buzz Words

3. 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

4. 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

5. Additional Details Required
19 CFR Additional information for certain classes of merchandise

6. Evidence of Right to Make Entry
19 CFR 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 Other than Common Carrier
Possession

7. 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
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

8. Exercise
Please pull out the commercial documents that you received.

9. 19 CFR 152.101 Basis of appraisement
Transaction Value
Transaction Value of identical merchandise
Transaction Value of similar merchandise
Deductive Value
Computed Value
Other

10. 19 CFR Transaction Value
Price actually paid or payable at the time of exportation.

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

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

13. 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**

14. Exercise
Please pull out the commercial documents that you received.

15. 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.

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

17. 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.”

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

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

20. Format of the Tariff Book

21. GRI’s – General Rules of Interpretation

22. GRI - 2

23. GRI - 3

24. GRI - 4

25. GRI - 5

26. GRI - 6

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

28. Duty Rates

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

30. HS# 98 Special Classifications

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

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

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