What is HTS classification?

HTS (Harmonized Tariff Schedule) classification is the process of assigning a 10-digit code to imported goods that determines their duty rate, regulatory requirements, and admissibility into the United States. Every product entering the US requires an HTS code, and 42% of CBP penalties stem from misclassification.

How does AI-powered tariff classification work?

AI-powered tariff classification uses machine learning to analyze product descriptions, cross-reference the full HTS schedule (6,500+ pages), search 200,000+ CBP binding rulings, and apply GRI (General Rules of Interpretation) classification rules. TariffLens reduces classification time from 30 minutes to 30 seconds while providing cited sources and audit-ready documentation.

What is reasonable care in customs compliance?

Reasonable care is the legal standard under 19 USC 1484 that requires importers and customs brokers to use reasonable care in classifying goods, determining duty rates, and providing accurate information to CBP. TariffLens helps demonstrate reasonable care by providing GRI reasoning, cited CBP rulings, and timestamped audit trails for every classification.

How can I prepare for a CBP focused assessment?

To prepare for a CBP focused assessment, you need documented evidence of reasonable care for every classification. This includes the GRI rule applied, supporting CBP binding rulings, alternative codes considered, and timestamped records. TariffLens automatically generates this documentation for every classification, building the audit trail CBP expects to see.

How long can goods stay in the US under a TIB?

One year from the date of entry by default. Up to two additional one-year extensions may be granted on application, for a maximum of three years. If the goods are not exported or destroyed by the deadline, the bond is forfeited.

How much is the bond for a temporary importation under bond?

The surety bond is set at twice the estimated duties and taxes that would otherwise be owed. If the goods are not re-exported or destroyed in time, the importer pays that amount (double the duty) as liquidated damages.

What can be imported under a TIB?

HTSUS heading 9813 lists the eligible purposes, including articles for repair, alteration, or processing for re-export, samples for soliciting orders, articles for testing, goods for exhibition or display, and professional equipment or tools of trade.

Does a TIB avoid Section 301 or Section 232 tariffs?

Not necessarily. A TIB defers the base duty, but it does not automatically exempt goods from Section 301, Section 232, or IEEPA tariffs. CBP guidance varies by program, so confirm the current CSMS treatment before relying on a TIB for tariff-impacted goods.

Temporary Importation under Bond (TIB): duty-free entry, exported within 1 year (up to 3)

Temporary Importation under Bond (TIB) is a customs procedure that allows merchandise to enter the United States duty-free for a specified purpose, on the condition that it will be exported or destroyed within a fixed period. TIBs are authorized under HTSUS Subheading 9813 (in Chapter 98) and 19 CFR Part 10.31-10.40.

Bond and timing. The importer posts a surety bond equal to twice the estimated duties to guarantee export or destruction within:

One year from the date of entry (default)
Extensions: up to two additional one-year extensions are permitted upon application, for a maximum of three years total

If the goods are not exported or destroyed within the allowed period, the bond is forfeited — meaning the importer pays double the duties as liquidated damages.

Eligible purposes (9813 provisions). TIB covers a defined list of purposes, including:

9813.00.05 — Articles for repair, alteration, or processing for re-export
9813.00.20 — Articles imported by professional athletes, scientific personnel, or others for personal use (samples for solicitation of orders)
9813.00.25 — Articles for testing, examination, experimentation
9813.00.30 — Articles solely for use as samples in soliciting orders
9813.00.35 — Articles for use in any exhibition, display, fair
9813.00.50 — Professional equipment, tools of trade
9813.00.60 — Containers for vehicles
9813.00.75 — Articles to be reconditioned or repaired

Section 301 and Section 232 treatment. TIB does not generally exempt merchandise from Section 301, Section 232, or IEEPA tariffs in all circumstances. CBP has issued specific guidance addressing each program's interaction with TIB, so check current CSMS messages before relying on TIB for tariff-impacted merchandise.

Worked example

A company imports a $200,000 machine to demonstrate at a trade show, planning to re-export it. The normal duty would be 2.5% ($5,000). Under a TIB (9813.00.35, articles for exhibition):

Duty owed at entry: $0 (duty-free under the TIB)
Bond posted: twice the estimated duties = $10,000
Deadline: export or destroy within one year (extendable to a three-year maximum)

If the machine is re-exported on time, the bond is cancelled and no duty is ever paid. If it is sold or kept in the U.S. past the deadline, the bond is forfeited: the importer pays $10,000 (double the duty) as liquidated damages.

Carnet (ATA Carnet) is often used as an alternative to TIB for international trade-fair and commercial samples. TIB sits alongside the Chapter 98 and foreign-trade-zone duty-deferral tools; see the Chapter 98 tariff page for the 9813 provisions and browse the CBP rulings database for TIB decisions.

Temporary Importation under Bond (TIB)

Worked example

Frequently asked questions

Built for customs brokers and trade compliance teams

Chapter 98

In-Bond Movement

Surety

Customs Bonded Warehouse

Foreign Trade Zone (FTZ)