U.S. Customs Ruling Case Studies

When U.S. Customs and Border Protection (CBP) is asked how a product should be classified under the Harmonized Tariff Schedule (HTS), it issues a written ruling — and publishes it in the public CROSS database. Those rulings are where you can see, in black and white, why one product is dutiable and a near-identical one is not.

These case studies take real CBP rulings and explain them in plain English: what CBP actually held, why the "obvious" heading is often the wrong one, what the duty difference works out to, and the compliance traps to watch. They are educational reading to help you plan before you ship — not a classification decision for your specific goods.

Browse by HTS chapter

Ch. 94 Furniture, bedding, lamps and lighting 6 Ch. 95 Toys, games and sports equipment 5 Ch. 85 Electrical machinery and electronics 4 Ch. 39 Plastics and articles thereof 4 Ch. 42 Leather goods, handbags and cases 2 Ch. 99 Chapter 99 1 Ch. 69 Chapter 69 1 Ch. 67 Chapter 67 1 Ch. 63 Chapter 63 1 Ch. 61 Apparel, knitted or crocheted 1 Ch. 48 Chapter 48 1 Ch. 21 Chapter 21 1 Ch. 16 Chapter 16 1

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Section 301 (China) tariffs 29

Browse by HTS heading

9404 3 3924 2 3926 2 8504 2 8518 2 9403 2 9506 2 9507 2 1604 1 2106 1 4201 1 4202 1 4823 1 6116 1 6307 1 6702 1 6913 1 9405 1 9503 1 9903 1

All case studies

This is general educational information compiled from public CBP CROSS rulings to help importers understand classification reasoning, duty differences and compliance risks. It is not a formal HTS classification, customs-broker service, entry instruction, duty determination, or legal advice for any specific shipment. Final classification depends on a product's actual material, construction, use, accessories, invoice description, country of origin, and current legal status. Importers should confirm with a licensed customs broker or trade counsel, or request a binding ruling from CBP, before entry.