Use Provisions

Actual use is a secondary classification basis where duty treatment depends on how specific imported goods are actually used after importation — distinct from chief use, which is assessed at the class-or-kind level without post-importation tracking.

'Class or kind' is the comparison group used to determine principal use under use-based HTSUS headings — defined by the CBP's ten-factor test based on the physical and commercial characteristics of the imported goods.

A use-based heading classifies goods according to the purpose or function for which goods of that class or kind are chiefly used — rather than their physical characteristics, composition, or article name.