CBP Clarifies Automated Invoice Interface Transmissions for Single Items Requiring Multiple Classifications
U.S. Customs and Border Protection has issued an ABI administrative message clarifying the proper invoice transmission of data for its Automated Invoice Interface for single items requiring multiple tariff classifications in order to be correctly classified (e.g., for watches, sets, or textile items with reusable hangers).
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
(The Automated Invoice Interface (AII) is a system that allows filers to send electronic invoice information to CBP. This information is transmitted using either ABI record formats or the EDIFACT CUSDEC (Customs declaration). When EDIFACT is used, the filer also transmits data that is normally on the CBP Form-3461 for cargo release, as well as the entry summary CBP Form-7501, invoice data, and other government agency (OGA) data.)
Invoice Line Must be "Broken Out" for Single Items with Multiple Tariff Numbers
In order to show the multiple tariff numbers associated with the merchandise, the invoice line must be "broken out" to reflect the separate tariff numbers. As an example, an invoice for a cardigan imported on a reusable hanger will show:
Invoice Line 1 transmitted with the quantity, value, and description for the cardigan only (first C35 record).
Invoice Line 2 will show the quantity, value, and description for the hanger only (second C35 record).
Transmission of the invoice in this manner complies with the reporting requirements of 19 CFR 141.86. In comparing the paper invoice to the electronic transmission, the invoice information is still the same. The electronic invoice shows the cardigan as a single invoice line with the quantity, value, and description of its own; with the hanger broken out in an additional line item with the quantity, value, and description of its own.
CBP contact - Marla Bianchetta (202) 344-2693
ABI administrative message (Adm: 07-0102, dated 04/30/07) available at http://www.brokerpower.com/cgi-bin/adminsearch/admmsg.view.pl?article=2007/2007-0102.ADM