Who is legally responsible for the HTS code on my shipment?
The importer of record. Not your supplier, not your freight forwarder, and not your fulfilment provider. The importer of record signs the entry, owes the duty, must exercise reasonable care in classification and valuation, and must keep records for five years. A supplier’s code on a commercial invoice is a starting suggestion with no legal weight in the US.
Is tariff engineering legal?
Yes, when it is genuine. US customs law classifies merchandise in the condition in which it is imported, a principle confirmed in Merritt v. Welsh (1882) and United States v. Citroen (1912). An importer may lawfully design a product so that it falls into a lower duty classification. What is not lawful is a change that exists only to mislead customs and is undone after clearance, which CBP treats as artifice or disguise.
What tariffs apply to Chinese goods entering the US right now?
As at 31 August 2026, three layers stack. The MFN base duty for the product’s HTS code, Section 301 duties from the 2018 lists at 25% on Lists 1 to 3 and 7.5% on List 4A, and a Section 301 forced labour duty of 12.5% effective 24 July 2026. Section 232 duties apply on top where relevant. IEEPA tariffs were struck down on 20 February 2026 and the Section 122 surcharge expired on 24 July 2026. Rates change often, so verify before relying on them.
What happens if my HTS code is wrong?
If the code understates duty you owe the difference plus interest, and CBP may assess a penalty under 19 USC 1592. Statutory maximums are 20% of the domestic value of the goods for negligence, 40% for gross negligence, and the full domestic value for fraud. If the code overstates duty you have simply been overpaying, and recovery is generally limited to entries still within the liquidation or protest window, which is why older overpayments are usually gone.
Are you a licensed customs broker?
No. We are a fulfilment provider. We capture accurate product data, keep declared values and descriptions consistent, prepare complete documentation and hold audit ready records. For a classification you intend to rely on, for first sale valuation, for a binding ruling request, or for any dispute with CBP, engage a licensed customs broker or a trade attorney. We work alongside them regularly.
Does fulfilling from China reduce my duty rate?
No, and anyone telling you otherwise is overclaiming. The duty rate follows the product’s classification and origin, not the shipping method. What changes is when duty is paid and against what revenue. Bulk import means paying duty on a full container before a single unit has sold. Shipping direct to the customer means duty is assessed shipment by shipment, in step with revenue. That is a cash flow difference, not a duty saving.
Can I still use the de minimis exemption for small US parcels?
No. The $800 de minimis exemption has been suspended since 2025, the Court of International Trade upheld the suspension in Axle of Dearborn on 13 August 2026, and Congress repealed the statutory exemption outright with effect from 1 July 2027. Low value parcels into the US are dutiable. Our
guide to the end of US de minimis covers what replaced it.
How do I get certainty on a classification rather than an opinion?
Search CBP’s CROSS database at rulings.cbp.gov first, because the agency may already have ruled on something close to your product. If nothing fits, request a binding ruling through the eRulings portal. CBP’s National Commodity Specialist Division aims to issue most classification rulings within 30 calendar days, with roughly 90 days for Headquarters referrals and 120 to 180 days or longer for genuinely novel products.
