Duty & Tariff

An ad valorem duty is a tariff expressed as a percentage of customs value — the most common duty type in the HTSUS. It is calculated on transaction value or an alternative customs valuation basis.

A Classification Support Package is Kanon's primary output — an immutable, auditable record of a complete HTS classification including all provisions evaluated, the GRI rule applied, and the full legal reasoning chain.

The Column 2 rate applies to goods from countries without Normal Trade Relations status — currently Cuba, North Korea, and Russia for many products. These Smoot-Hawley era rates are far higher than MFN rates.

The MFN rate is the Column 1, General duty rate in the HTSUS, applied to goods from WTO members with Normal Trade Relations status. It is the baseline before any trade remedy surcharges.

The MPF is a CBP user fee of 0.3464% of customs value, with per-entry minimum and maximum caps, assessed on most formal U.S. imports. It applies regardless of the applicable duty rate.