Classification
How the HTSUS decides a classification before you look at any goods: the six General Rules of Interpretation, the Additional U.S. Rules, section and chapter notes, the General Notes on rate columns and the customs territory, and the General Statistical Notes that build the 10-digit number. Based on the HTSUS 2026 Basic Edition, the reference for the October 2026 exam.
Classification6 min read7 sections
Classification is category IV of the CBLE: 15 questions on the 2024 and early 2025 exams and 10 on October 2025 and April 2026. Most items ask for a 10-digit number, and the distractors are the numbers you reach by applying the wrong rule. A few items ask about the rules themselves: the GRIs, the Additional U.S. Rules, the parts of a 10-digit number, units of quantity, or the column 2 countries.
The exam reference is the HTSUS Basic Edition (2026 for the October 2026 sitting). The Explanatory Notes are not an exam reference, so every answer must be reachable from the legal text and the statistical annotations in the schedule itself.
Every note. Every question. One pass.
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Titles are for reference only; classification is determined by the terms of the headings and any relative section or chapter notes (HTSUS, General Rules of Interpretation).
When goods cannot be classified by GRI 3(a) or 3(b): use the heading that occurs last in numerical order among those that equally merit consideration.
Always finish GRI 1 before moving on. Most released questions are decided by a note (for example Note 5 to Chapter 95 on pet toys, or Note 7 to Chapter 61 on ski-suits) rather than by GRI 3.
