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How to use this glossary
Classifying goods under the Harmonized Tariff Schedule of the United States (HTSUS) means applying the six General Rules of Interpretation in order, reading the headings together with their section and chapter notes, and then working out which duties, fees, and Chapter 99 overlays follow from the result. This glossary defines the vocabulary each of those steps depends on, with citations to the statutes, regulations, rulings, and cases behind it.
The categories follow the classification process. HTSUS Structure, Classification Rules, Legal Note Types, and Term Interpretation cover how the schedule is read. Use Provisions, Parts & Accessories, and the interpretation categories cover the tests that decide close cases. Duty & Tariff and the Section 301, Section 232, IEEPA, and antidumping and countervailing duty deep dives cover what is owed once a code is assigned. The CBP categories cover rulings, audits, protests, and penalties: the procedures that decide whether a classification holds up. If you are new to the subject, start with what an HTS code is and the GRI, then follow the related terms on each page.