Notes on Use and Classification
I did not read The Da Vinci Code . I may be the only literate American who can say that. I did read The Historian , which is an apparently similar tale of following literary and historical clues to unravel an ancient mystery. In the case of The Historian, the mystery is the whether Vlad Tepes (better known as Dracula) still lives. It's an entertaining and engaging book that covers a lot of ground from the Cold War to East-West tensions. Why is this relevant to customs law? Because tariff classification is really a matter of following the literary trail of rules through the Tariff Schedule along with the gloss applied by the Explanatory Notes, CBP rulings, and court decisions. In many ways, it is not all that complicated. The trick is finding all the applicable rules and applying them properly. One question that has come up recently is the meaning of "use" in a tariff term. Here, again, the answer comes from finding the right rule. Additional U.S. Rule of Interpretation 1...

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