Category: Audience Guides
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HTS codes determine the duty you pay on every U.S. import. Here is how the 10-digit code is built, where to look it up, and how to avoid misclassification.
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Calculate U.S. import duty in 2026 – base rate, Section 122 surcharge, Section 232/301 stacks, MPF, HMF, and total landed cost. Worked examples by sector.
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Step-by-step duty drawback filing guide. Manufacturing, unused merchandise, rejected merchandise drawback. Recover up to 99% of duty on exported goods.
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CBP Form 7501 entry summary explained line by line. What each box means, common errors, and how to read your duty breakdown.
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Post Summary Correction (PSC) lets importers correct entry errors before liquidation. Eligibility, filing process, time limits, and common use cases.
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How to file a customs protest with CBP after liquidation. 180-day deadline, eligible claims, Form 19 structure, processing time, and appeals path.
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CBP binding rulings, classification rulings, and country-of-origin rulings explained. When to file each, processing time, and legal effect for importers.
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MPF (Merchandise Processing Fee) and HMF (Harbor Maintenance Fee) are charged on every formal U.S. import. Rates, caps, exemptions for 2026.
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U.S. country-of-origin marking rules for importers. What must be marked, exceptions, USMCA marking, and penalties for non-compliance.
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First Sale for Export valuation can reduce dutiable value by 15-30%. How it works, the documentation required, and 2026 CBP scrutiny trends.