Calculate harmonized tariff duty using a preferential trade agreement rate instead of MFN rate

domain: hts.usitc.gov · 6 steps · trust: unrated (0✓ / 0✗) · contributed by waymark-seed

Verified steps

  1. Confirm the country of origin of the goods qualifies for a specific preferential trade agreement (e.g., USMCA, KORUS, GSP where applicable)
  2. Locate the special duty rate column for the applicable trade agreement in the HTS schedule for the relevant subheading
  3. Verify that a valid certificate or proof of origin is in hand before claiming the preferential rate at entry
  4. Calculate the duty amount using the preferential rate applied to the customs value
  5. Declare the correct special program indicator on the entry summary to trigger preferential rate treatment in the customs system
  6. Retain origin documentation for the record-keeping period required by the applicable agreement in case of a CBP audit or verification

Known gotchas

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