Verified 2026-10-08. Official sources are linked below; unresolved shipment treatment is marked pending review.
A useful tariff estimate has a trail of evidence: which product was reviewed, which import rules were used, and which assumptions still need an answer. Before using an estimate in a purchase order or customer quote, assemble that trail for each SKU.
This checklist focuses on imports into the United States. It is a document-gathering and review workflow; it does not establish a current duty rate for any product.
1. Give the product a complete description
Create a short product file containing its model number, function, materials and composition, dimensions, technical specifications, and condition when imported. Include photographs or existing drawings, a supplier specification sheet, and the bill of materials where relevant. Record whether it arrives as a finished item, an incomplete item, parts, or a retail set.
Ask the supplier what facts support its proposed code. A commercial name such as “accessory” rarely gives a reviewer enough information.
The international HS identifies goods at six digits; final classification follows the importing jurisdiction's tariff schedule. A supplier's longer export code therefore needs a destination-specific check. See the WCO's Harmonized System FAQ.
2. Verify the complete U.S. classification
Use the product file to review the relevant heading, subheadings, interpretation rules, and legal notes. For U.S. entry reporting, confirm the complete ten-digit HTS number. A keyword match alone is insufficient, and the eight-digit legal subheading is where the ordinary tariff rate is assigned. The USITC classification FAQ explains these distinctions.
Keep a brief classification memo with:
- The selected code and the product facts supporting it.
- Any plausible alternative code and why it was rejected.
- The tariff edition, relevant notes, and links used.
- Any question that still needs technical information or a specialist's review.
3. Separate manufacturing origin from the shipping route
Request the manufacturing locations and a description of the work performed at each location. Add component origins, production records, and any evidence supporting a preferential-origin claim. Keep the seller's address and shipping route in separate fields.
The applicable origin test is pending review until the reviewer identifies the rule for the claimed treatment. The CBP ruling H320225 linked in the earlier version could not be reverified on 2026-10-08; do not use that link alone as a shipment conclusion.
For review, frame the question precisely: which origin rule applies to this product and claimed treatment, and which manufacturing facts satisfy it?
4. Reconcile the value and the units
Collect the purchase order, commercial invoice, payment terms, freight and insurance breakdown, quantities, and currency. Identify separately any buyer-supplied tooling or materials, selling commissions, royalties, or other payments that may need valuation review.
19 CFR 152.103 addresses transaction value and specified additions, including qualifying assists and royalties. Have the reviewer determine each cost item’s treatment; the invoice total alone does not resolve that review. Source checked 2026-10-08.
5. Check each possible duty layer and its timing
Use a separate worksheet row for the ordinary tariff, any applicable Chapter 99 measure, a claimed exclusion or preference, and any trade-remedy issue. For each row, record the official authority, applicability decision, calculation basis, and relevant effective date. Keep unresolved rows visibly marked as pending.
Chapter 99 can change the treatment of goods classified elsewhere in the HTS. Antidumping and countervailing duties require a separate check because they are not listed in the HTS. The USITC FAQ on additional duties and AD/CVD identifies the relevant official resources.
Record the shipment dates needed by the actual measure. Do not assume that an order date, sailing date, or arrival date answers every effective-date question. Likewise, avoid simply adding every percentage found in a search: first confirm whether each measure applies and how the applicable instructions interact.
6. Hand over an auditable estimate
Give the importer or customs broker one review packet with these fields:
- SKU and version of the product specification.
- Proposed U.S. HTS number and classification reasoning.
- Origin determination, applicable rule, and supporting production documents.
- Customs value worksheet, currency, and reported units.
- Duty layers reviewed, source links, and effective-date assumptions.
- Open questions, responsible reviewer, and date checked.
If classification remains unresolved, the USITC FAQ identifies CBP’s binding-ruling process. The earlier CBP help-page request instructions could not be reverified on 2026-10-08 and are pending review; use the current official process linked by USITC.
Keep the resulting estimate alongside its evidence and revisit it when the product, manufacturing process, supplier, or applicable rules change. You can use DutyTrade's route explorer to organize initial research, then verify the shipment's treatment with the official sources and supporting documents above.
7. Worked review packet: a cotton T-shirt imported into the US
This fictional shipment makes the handover concrete. SKU CT-01 is an adult knitted short-sleeve T-shirt, declared by the supplier as 100% cotton, without embroidery, imported as finished garments. The supplier proposes heading 6109. Record it as a candidate, not a completed US classification: the ten-digit HTSUS and applicable legal notes remain pending review. USITC’s FAQ above explains why descriptions and notes matter beyond keyword matching.
Assumed planning inputs: 1,000 pieces, 200 kg, invoice USD 10,000, separately documented international freight USD 800 and insurance USD 100, planned entry 2026-10-20. The supplier reports knitting, cutting and sewing in China, with transshipment through Vietnam. Ask for factory production records, material composition, invoice and payment terms, packing list, freight invoice, bill of lading, component sources, and a statement on assists, royalties and related parties. The route alone does not resolve origin; the reviewer must identify and apply the relevant rule.
| Review field | Evidence or next action | Result as of 2026-10-08 |
|---|---|---|
| Classification | Photos, knit construction, composition, Chapter 61 notes; confirm full HTSUS | Pending review |
| Origin | Factory records and rule for the claimed treatment | Pending review |
| Customs value | Reconcile invoice, freight, insurance and any additions under 19 CFR 152.103 | Pending review |
| Ordinary tariff and China-list §301 | Confirm full HTSUS, origin, list and exclusions in current official instruments | Pending review |
| Forced-labor §301 | CBP CSMS 69326983: effective 2026-07-24; check product exemptions and country rules | Policy confirmed; shipment pending review |
| Historical §122 | CBP CSMS 67844987: 10% period ended 2026-07-24 | Remove the old 15% default |
| Other Chapter 99 measures and AD/CVD | Check scope and any case-specific instructions separately | Pending review |
The owner of each unresolved row should record a source URL, document version, entry-date assumption and decision before the importer approves the estimate. Do not produce a shipment total while a material duty layer is pending.
For arithmetic practice only, assume a verified customs value of USD 10,000 and two invented ad valorem layers, “Demo A” at 5% and “Demo B” at 3%, both on customs value. A = USD 500; B = USD 300; total duty = USD 800; effective rate = 8%; value plus duty = USD 10,800. These are fictitious demonstration inputs, not rates for T-shirts, China or any §301 measure. They exclude freight, fees, taxes and all unresolved policy rows.
Open the CN → US route for HS 6109 to organize research, enter the two demonstration layers manually in the tariff stack calculator, and use the landed cost calculator after confirming the real duty inputs and remaining costs. Return to the source worksheet whenever the product, origin, entry date or relevant measure changes.