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April 2024, question 38

Classification · Classification: GRIs, notes and headings

At what point in time is the tariff classification, which is controlled by principal use in the United States, determined?

  1. At, or immediately prior to, the date of exportation.
  2. At, or immediately prior to, the date of importation.
  3. At, or immediately after, the date the goods are entered.
  4. Within three (3) years after the date the goods are entered.
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CBP's answer: B. B: At, or immediately prior to, the date of importation.

Additional U.S. Rule of Interpretation 1(a) says a classification controlled by use (other than actual use) is determined by the principal use in the United States at, or immediately prior to, the date of importation. That is B.

at, or immediately prior to, the date of importation Additional U.S. Rules of Interpretation

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CBP's key cites: Additional U.S. Rules of Interpretation

Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).