HS Classification Decision Files

An HS classification decision file records the product facts and reasoning behind a proposed customs classification. It should allow another qualified reviewer to understand the decision without relying solely on a code copied from an earlier invoice.

Describe the goods as presented, including composition, function and relevant technical characteristics. Retain drawings, specifications or samples where they clarify the product. Review the applicable nomenclature, legal notes and classification rules, then explain why the selected heading and subheading fit those facts.

Distinguish the international six-digit HS structure from additional national tariff subdivisions. Record the jurisdiction and tariff version used for the declaration. A code used by one customer in another country should be treated as information to assess, rather than automatic authority for your own filing.

Keep alternative classifications, review conclusions and any applicable official ruling in the file. Reopen the decision when the product changes or the tariff is revised. Where material uncertainty remains, use the appropriate customs advice or binding decision process instead of presenting an automated suggestion as a definitive ruling.

WCO Harmonized System classification reference