The Challenges of Tariff Classification
Tariff classification is often ambiguous and in many instances there are two or more competing tariff headings to consider. It is frequently subjective and open to interpretation. There are certain procedures in place to assist with arriving at a decision. Even so, there are still often occasions where there are more than one “correct” outcome. As a result there are many instances where an importer and Customs disagree on the classification of their goods.