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Chapter 12: Imports, Customs, and Tariff Law1.Dutiable Status of Goodsi.Importing is the entering of goods into the customs territory of a country. All commercial shipments must go through an administrative entry process supervised by national customs authorities and informally referred to as “clearing customs”ii.U.S. Bureau of Customs and Border Protection is the customs regulatory authority in the United States = “Customs” or “U.S. Customs”iii.Tariff law is the body of laws and regulations that determines the tariff or “dutiable” status of goods and the rate of dutyiv.Customs law includes tariff law and extends to other areas of regulatory controlover goods and people as they cross international bordersv.The dutiable status of goods refers to the legal status of imported goods at the time of entry for purposes of compliance with the tariff and customs laws, determined by 3 factors:1.The classification and coding of the article (what is it?)2.The customs value of the article (what is it worth?)3.The country of origin of the article (where is it coming from?)4.Ultimately determines the tariff rate, possible quotas, country of origin marking and labeling, planning stagesb.Classification of Goodsi.A tariff classification is a method of categorizing different types of goods based on a uniform descriptive nomenclature or terminology, according to their tariff name, use, or physical characteristics1.Found in tariff schedule, together with tariff rate for each item according to the country which it originatedii.Harmonized Commodity Description and Coding System1.An international convention that uses uniform rules and a standardizedtariff nomenclature to describe and code goods2.Developed by World Customs Organization located in Brussels, 179 members3.Adopted in US in 1989 and forms basis for HTSUS, which is maintained