Two brokers can file the same HTS code. Only one of them can show their work when CBP asks for it.
The Path to a Defensible Classification
What separates a classification that survives a CBP audit from one that doesn't.
The Product
Composition, function, construction, end use — the fact pattern everything else depends on.
220,000+ CBP CROSS Rulings
Composition
Function
Construction
End Use
Direct Precedent Applies
Apply the ruling's reasoning to your facts.
No Match — Request a Ruling
File for a binding ruling before entry, not after.
Entry Filed With Supporting Record
Reasoning, evidence, and the ruling or rationale retained — 19 CFR 163, five years.
Focused Assessment Checklist
Classification Rationale
Valuation
Country of Origin
Recordkeeping
Reasonable Care
#ReasonableCare · #CBPAudit · #HTSClassification
Declaro is AI-powered HTS classification and duty recovery for licensed customs broker firms. Built on 220,000+ CBP CROSS rulings. Learn more →