April 2025, question 37

Which of the following is a TRUE statement regarding the principles governing the classification of goods in the Harmonized Tariff Schedule of the United States?

1. For legal purposes, the HTSUS table of contents, alphabetical index, and title of sections, chapters and sub-chapters are of equal weight to the terms of headings, relative section or chapter notes, and the General Rules of Interpretation in classifying goods under the tariff schedule.
2. For legal purposes, under the governing principles for the classification of goods in the tariff schedule, the HTSUS Explanatory Notes are required to be applied, unless the HTSUS headings or notes otherwise require.
3. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes with the understanding that subheadings at any level are comparable.
4. For legal purposes, classification is determined according to the terms of the headings and any relative section or chapter notes, while the table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference.

Question and key from CBP's April 2025 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).