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Classification · CBLE study guide

HTS structure & GRIs

GRIs, legal notes, HTS structure, General Notes, statistical notes.

Common traps

Wrong answers on past exams cluster around a few beliefs. Here is each one, and what the rule actually says.

Classifying the goods in a practical exercise

“A similar heading, a different fiber/material subheading, or the wrong statistical suffix is close enough.”

The rule: Apply the GRIs in order: heading by terms and section/chapter notes (GRI 1), then subheading by material, gender, construction and other facts given, down to the 10-digit statistical suffix that matches all of them.

Remember: Every fact in the description narrows the code.

HTSUS GRI 1 · HTSUS GRI 6

GRI 3(c)

“Equal components are classified by both numbers or by container.”

The rule: When GRI 3(a) and 3(b) can't decide (e.g., 50/50 composition), classify in the heading/subheading that occurs last in numerical order (GRI 3(c)).

Remember: Tie → last in numerical order.

HTSUS GRI 3(c)

Undeliverable returned goods (GN 3(e))

“Any return within 90 days is exempt.”

The rule: Goods exported and returned within 45 days as undeliverable, never leaving the carrier's or foreign customs' custody, aren't treated as importations (GN 3(e); 141.4(c)).

Remember: 45 days, never released.

HTSUS General Note 3(e) · 19 CFR 141.4

Principal use timing

“Principal use is judged at export, entry, or later.”

The rule: Use-based classification is determined by principal use in the U.S. at, or immediately prior to, the date of importation.

Remember: At or just before importation.

HTSUS Add. U.S. Rule of Interpretation 1(a)

HTS number structure

“Digits map to the wrong hierarchy levels.”

The rule: First 2 digits = chapter; 4 = heading; 6/8 = subheading; last 2 of 10 = statistical suffix.

Remember: 2-4-6/8-10.

HTSUS General Statistical Note 3

GRI 3(b) retail sets

“Several units of one heading, or bulk-packed goods, are a set.”

The rule: A retail set needs at least two articles prima facie in different headings, put together for a particular need, and packed for retail sale without repacking.

Remember: Different headings + one purpose + retail packing.

GRI 3(b), Explanatory Note (X)

Try a past question

October 2025 CBLE, question 40

Which of the following clauses is FALSE? When classifying goods for importation into the United States under the Harmonized Tariff Schedule of the United States and absent special language or context which otherwise requires, _____.

Aa tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
Ba tariff classification controlled by the actual use to which the imported goods are put in the United States is satisfied only if such use is intended at the time of importation, the goods are so used and proof thereof is furnished within 3 years after the date the goods are entered.
Ca provision for parts of an article covers products solely or principally used as part of such articles but a provision for "parts" or "parts and accessories" shall prevail over a specific provision for such part or accessory.
Dthe principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named.
Show the answer and why

A. Not the answer. TRUE: use-controlled classification follows the principal use in the U.S. at import (Add. U.S. Rule 1(a)).

B. Not the answer. TRUE: actual-use classification is satisfied only if the use is intended and fulfilled (Add. U.S. Rule 1(b)).

C. Correct (FALSE). Under Add. U.S. Rule 1(c), a 'parts' provision does not prevail over a specific provision for the part, and does not cover parts of general use.

D. Not the answer. TRUE: Section XI mixture rules apply to goods of textile materials in other sections (Add. U.S. Rule 1(d)).

HTSUS Add. U.S. Rules of Interpretation 1 · law as of 2026-11-09

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