29. Classification—Liquidation
Classification
Classification, and, when ad valorem rates
of duty are applicable, appraisement, are the
two most important factors
affecting dutiable
status.
Classification and
valuation, whether or not they are pertinent because an ad valorem
rate of duty applies, must be provided by commercial importers
when an entry is
filed. In addition, classifications
under the statistical
suffixes of
the tariff schedules
must
also be furnished even though
this
information is not pertinent to dutiable
status. Accordingly,
classification is initially the responsibility of
an importer, customs broker
or other person preparing
the entry papers. Section
637 of the Customs Modernization Act imposes
the requirement that importers exercise reasonable
care when classifying and appraising
merchandise.