Unlike a simple HS code lookup, customs tariff number assignment is a legally binding classification decision: the importer, freight forwarder, or customs broker analyses a product's composition, materials, function, and intended use, then determines the correct eight- or ten-digit tariff code under the WCO General Rules for the Interpretation of the Harmonized System and the applicable national tariff schedule.
Source: https://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx
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