Trainer · Orientation
Corpus map: how the customs broker exam references are organized
Before you can look something up fast, you need a mental map of where things live. This page lays out the whole exam reference set on one screen: the 22 Sections of the Harmonized Tariff Schedule (HTSUS) and the Chapters inside each, the Parts of Title 19 of the Code of Federal Regulations (19 CFR) grouped by exam category, the order the six General Rules of Interpretation apply in, the customs valuation hierarchy, and the deadlines and dollar thresholds that show up as answers again and again. Every row links to the official public-domain source. It is a navigation aid built from the public structure, not a copy of the corpus.
Where in the HTSUS is my product?
The tariff runs from Section I to Section XXII. Classification starts by finding the right Section, then the Chapter, then the heading. Section and Chapter titles are for reference only; the heading text and the Section and Chapter Notes control (GRI 1).
| Section | Covers | Chapters | For example |
|---|---|---|---|
| I | Live Animals; Animal Products | 1-5 | live horses and fresh fish |
| II | Vegetable Products | 6-14 | unroasted coffee beans and fresh apples |
| III | Animal, Vegetable or Microbial Fats and Oils | 15 | olive oil and animal fats |
| IV | Prepared Foodstuffs; Beverages, Spirits, and Vinegar; Tobacco | 16-24 | whisky, sugar confectionery, and cigars |
| V | Mineral Products | 25-27 | Portland cement and crude petroleum |
| VI | Products of the Chemical or Allied Industries | 28-38 | pharmaceutical medicaments and paints |
| VII | Plastics and Articles Thereof; Rubber and Articles Thereof | 39-40 | a plastic storage box and rubber tires |
| VIII | Raw Hides, Skins, Leather, and Articles Thereof | 41-43 | a leather handbag and fur apparel |
| IX | Wood and Articles of Wood; Cork; Basketware | 44-46 | sawn lumber and cork stoppers |
| X | Pulp of Wood; Paper and Paperboard | 47-49 | printed books and paperboard cartons |
| XI | Textiles and Textile Articles | 50-63 | a cotton knit T-shirt and woven fabric |
| XII | Footwear, Headgear, Umbrellas; Artificial Flowers | 64-67 | leather shoes and umbrellas |
| XIII | Articles of Stone, Plaster, Cement, Ceramics, and Glass | 68-70 | ceramic tableware and glass bottles |
| XIV | Natural or Cultured Pearls, Precious Stones and Metals; Jewelry; Coin | 71 | gold jewelry and cut diamonds |
| XV | Base Metals and Articles of Base Metal | 72-83 | steel screws and aluminum sheet |
| XVI | Machinery and Mechanical Appliances; Electrical Equipment | 84-85 | a laptop computer and a mobile phone |
| XVII | Vehicles, Aircraft, Vessels, and Transport Equipment | 86-89 | a passenger motor car and an aircraft |
| XVIII | Optical, Medical, and Measuring Instruments; Clocks; Musical Instruments | 90-92 | a wristwatch and a microscope |
| XIX | Arms and Ammunition | 93 | sporting shotguns and cartridges |
| XX | Miscellaneous Manufactured Articles | 94-96 | a wooden office desk and children's toys |
| XXI | Works of Art, Collectors' Pieces, and Antiques | 97 | an original painting and an antique over 100 years old |
| XXII | Special Classification Provisions; Temporary Legislation | 98-99 | U.S. goods returned and temporary duty suspensions |
Source: Harmonized Tariff Schedule (hts.usitc.gov). The Chapter-Locator drill in the trainer runs 60 worked product placements from this structure.
Which 19 CFR Part governs this topic?
Title 19 CFR is where broker compliance, entry, valuation, and drawback questions are decided. These are the Parts worth knowing on sight, grouped by the exam category they fall under.
Broker Compliance
| Part | Title | Governs |
|---|---|---|
| Part 24 | Customs Financial and Accounting Procedure | the payment of duties, fees, and interest, and CBP accounting procedure |
| Part 101 | General Provisions | CBP general provisions, ports of entry, and officer authority |
| Part 111 | Customs Brokers | the licensing, permits, duties, and professional conduct of customs brokers |
| Part 113 | CBP Bonds | customs bonds and the conditions a bond must contain |
| Part 133 | Trademarks, Trade Names, and Copyrights | intellectual property rights enforcement at the border |
| Part 162 | Inspection, Search, and Seizure | inspection, search, seizure, and recordkeeping enforcement |
| Part 163 | Recordkeeping | importer and broker recordkeeping requirements and the (a)(1)(A) list |
| Part 171 | Fines, Penalties, and Forfeitures | penalties and the petition process for relief from penalties |
| Part 172 | Claims for Liquidated Damages; Penalties Secured by Bonds | liquidated-damages claims and petitions for relief on bonded obligations |
Entry and Entry Summary
| Part | Title | Governs |
|---|---|---|
| Part 4 | Vessels in Foreign and Domestic Trades | vessel entry, clearance, and manifest requirements |
| Part 12 | Special Classes of Merchandise | other-agency requirements and restricted or prohibited merchandise |
| Part 141 | Entry of Merchandise | the entry of imported merchandise |
| Part 142 | Entry Process | the entry process and entry documentation requirements |
| Part 143 | Special Entry Procedures | special entry procedures, including informal entries |
| Part 144 | Warehouse and Rewarehouse Entries and Withdrawals | bonded warehouse entries and withdrawals |
| Part 146 | Foreign Trade Zones | the admission and treatment of merchandise in foreign trade zones |
| Part 149 | Importer Security Filing | the Importer Security Filing (10+2) advance data requirements |
| Part 174 | Protests | the filing of protests against CBP decisions |
Valuation and Duty Assessment
| Part | Title | Governs |
|---|---|---|
| Part 10 | Articles Conditionally Free, Subject to a Reduced Rate, Etc. | conditionally free entries, special duty programs, and Chapter 98 provisions |
| Part 134 | Country of Origin Marking | the country-of-origin marking rules for imported articles and containers |
| Part 152 | Classification and Appraisement of Merchandise | the appraisement and valuation of imported merchandise |
| Part 158 | Relief From Duties on Merchandise Lost, Damaged, Abandoned, or Exported | allowances and relief for lost, damaged, or defective merchandise |
| Part 159 | Liquidation of Duties | the liquidation of entries and assessment of final duties |
| Part 177 | Administrative Rulings | binding administrative ruling requests and country-of-origin determinations |
| Part 181 | North American Free Trade Agreement | the legacy NAFTA rules of origin and duty preference |
| Part 182 | United States-Mexico-Canada Agreement | the USMCA rules of origin and duty preference |
Modernized Drawback
Source: eCFR, Title 19 (ecfr.gov). Part 181 (NAFTA) and Part 191 (legacy drawback) remain in the reference set only as superseded provisions; Part 182 (USMCA) and Part 190 (modernized drawback) are current.
In what order do the classification rules apply?
The six General Rules of Interpretation apply in sequence. You only reach a later rule when the earlier ones do not resolve the classification. Getting the order wrong is one of the most common ways to miss a classification question.
| GRI | What it does |
|---|---|
| GRI 1 | Classification is determined by the terms of the headings and any relative Section or Chapter Notes; Section, Chapter, and subchapter titles are provided for ease of reference only. |
| GRI 2(a) | An incomplete or unfinished article is classified as the complete article if it has its essential character, and this covers articles presented unassembled or disassembled. |
| GRI 2(b) | A reference to a material or substance includes mixtures or combinations with other materials; goods of more than one material are classified under GRI 3. |
| GRI 3(a) | When goods are prima facie classifiable under two or more headings, the heading giving the most specific description is preferred over a more general one. |
| GRI 3(b) | Mixtures, composite goods, and retail sets not resolved by GRI 3(a) are classified by the material or component that gives them their essential character. |
| GRI 3(c) | When GRI 3(a) and 3(b) do not resolve the classification, the goods are classified under the heading that occurs last in numerical order among those equally meriting consideration. |
| GRI 4 | Goods that cannot be classified under GRI 1 through 3 are classified under the heading appropriate to the goods to which they are most akin. |
| GRI 5(a) | Camera cases, instrument cases, and similar containers specially shaped to hold a specific article and suitable for long-term use are classified with that article. |
| GRI 5(b) | Packing materials and packing containers presented with the goods are classified with the goods if normally used for that kind of good and not suitable for repetitive use. |
| GRI 6 | Classification at the subheading level is determined by the terms of the subheadings and any related Subheading Notes, comparing only subheadings at the same level. |
Source: HTSUS General Rules of Interpretation. The GRI-Order drill runs 25 scenarios mapped to the governing rule.
How is customs value determined?
Appraisement follows a strict order of preference. You use the first method that can be applied; you move down only when the method above cannot be determined. Transaction value is used for the great majority of entries.
| Order | Method | In short | Cite |
|---|---|---|---|
| 1 | Transaction value | the price actually paid or payable for the merchandise when sold for export to the United States, plus the statutory additions | 19 CFR 152.103 |
| 2 | Transaction value of identical merchandise | the transaction value of identical merchandise exported to the United States at or about the same time | 19 CFR 152.104 |
| 3 | Transaction value of similar merchandise | the transaction value of similar merchandise when identical merchandise is unavailable | 19 CFR 152.104 |
| 4 | Deductive value | the resale price in the United States, reduced by commissions, transport, duties, and other deductible costs | 19 CFR 152.105 |
| 5 | Computed value | the sum of materials and processing cost, profit and general expense, and packing; an importer may request this before deductive value | 19 CFR 152.106 |
| 6 | Fallback (derived) value | a value derived from the earlier methods applied with reasonable flexibility when none can otherwise be determined | 19 CFR 152.107 |
Source: 19 CFR 152.101(b), valuation hierarchy. Verified 2026-07-24. Build transaction value from your own figures at the transaction value and duty calculator.
What are the deadlines and dollar thresholds to know cold?
These time periods and value ceilings recur across the compliance and entry categories. Each figure below is tied to the exact statute or regulation that sets it.
| Rule | Period | Measured | Cite |
|---|---|---|---|
| Entry summary filing | 10 working days | after the time of entry (release of the merchandise) | 19 CFR 142.12(b) |
| Importer Security Filing (10+2) | 24 hours | before the cargo is laden aboard the vessel at the foreign port | 19 CFR 149.2 |
| Protest against a CBP decision | 180 days | after notice of liquidation or the date of the protested decision (for entries made on or after December 18, 2004) | 19 U.S.C. 1514(c)(3); 19 CFR 174.12(e) |
| Recordkeeping retention | 5 years | from the date of entry (or from the date of the activity that required the record); shorter for some record types | 19 CFR 163.4(a) |
| Deemed liquidation (baseline) | 1 year | from the date of entry, unless the period is extended or suspended | 19 U.S.C. 1504(a) |
| Maximum liquidation extension | 4 years | from the applicable date; an entry not liquidated by then is deemed liquidated as entered | 19 U.S.C. 1504(b) |
| Liquidation after a suspension is removed | 6 months | after CBP receives notice that the suspension of liquidation was removed | 19 U.S.C. 1504(d) |
| Drawback claim filing window | 5 years | after the date the merchandise designated as the basis for the claim was imported | 19 U.S.C. 1313(r); 19 CFR 190.51(e) |
| De minimis (Section 321) duty-free shipment value | $800 | fair retail value in the country of shipment, per person per day; the administrative exemption has been suspended for non-postal modes pending CBP determinations | 19 U.S.C. 1321(a)(2)(C); 19 CFR 10.151 |
| Informal entry value ceiling | $2,500 | shipments not exceeding this value may generally be entered informally; a lower $250 ceiling applies to certain Chapter 99 subchapter III and IV articles | 19 CFR 143.21 |
Deadlines and thresholds verified 2026-07-24 against Title 19 U.S.C. and Title 19 C.F.R. Figures on the 90-day re-verification cadence. The full set, with trigger and grouping by exam category, is on the key deadlines reference; the CBP forms these deadlines attach to are on the forms reference.
The Harmonized Tariff Schedule (HTSUS) and Title 19 of the Code of Federal Regulations (19 CFR) are public United States Government works (17 U.S.C. 105). This map presents their structure, the numbering, the Section-to-Chapter ranges, the order of the rules, and the statutory time periods, and links out to the official text. It does not republish the corpus.