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Reasonable Care -
Merchandise Description & Tariff Classification
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Did you properly describe your
merchandise to Customs in accordance with
19 U.S.C. 1481? Do you know exactly what you ordered, where
it was made, and what it is made of? Where merchandise
description or tariff classification information is not
immediately available, have you established a reliable procedure
for obtaining it and providing it to Customs?
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Did you properly classify your
merchandise in accordance with
19 U.S.C. 1484?
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Has Customs issued a
"ruling" regarding the description of the merchandise or its
tariff classification, and if so, has the ruling been followed?
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Have you consulted the
tariff schedules, court cases and Customs rulings to assist you
in describing and classifying the merchandise?
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Have you consulted with a
Customs "expert" to assist in the description -and/or
classification of the merchandise? Has a responsible,
knowledgeable individual within your organization reviewed your
customs documentation to assure that it is full, complete and
accurate? If the documentation was prepared outside your
organization, do you have a reliable method to assure that you
receive copies of the information submitted to Customs, that it
is reviewed for accuracy, and that Customs is apprised of needed
information about the import transaction? If you use an expert
to help you comply with Customs requirements, have you discussed
your importations in advance with that person, and have you
provided him or her with complete, accurate information about
the import transactions?
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Is the nature of your
merchandise such that a laboratory analysis is suggested to
assist in proper description and classification?
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Have you participated in
the Customs pre-classification process of your merchandise in
order to get it properly described and classified?
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Are identical transactions or is the
merchandise handled differently at different ports or Customs
offices within the same port? If so, have you brought this fact
to Customs officials' attention?
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