Question 14
Domain 2: Classification under HTSUSYou are filing entry on a shipment consisting of 25 dozen men's woven cotton pajamas weighing 5 kg per dozen. The pajamas are valued at $50.00 per dozen. Which of the following best represents how the Harmonized Tariff Schedule (HTS) units should be reported on CBP Form 7501?
Correct answer: C
Explanation
CBP Form 7501 must report the HTS “quantity in the units provided in the tariff schedule” and, for goods measured by both a statistical unit and weight, the entry should reflect both. Here, the shipment is 25 dozen pajamas and weighs 5 kg per dozen, so 25 dozen × 5 kg = 125 kg, which is why the entry is shown as “25 doz. and 125 kg.”
Why each option is right or wrong
A. 5 doz.
It understates the quantity and omits the shipment’s total weight required for full HTS reporting.
B. 25 doz.
It gives the dozen count correctly but leaves out the total kilogram quantity.
C. 25 doz. and 125 kg
CBP Form 7501 must show the HTS statistical quantity in the units prescribed in the tariff schedule under 19 CFR 141.61 and the corresponding weight when the HTS line requires it. Here, the merchandise is entered as 25 dozen, and at 5 kg per dozen the total weight is 125 kg (25 × 5), so the proper reporting is the statistical unit plus the aggregate kilograms.
D. 25 doz. and 5 kg
It uses the per-dozen weight instead of the total shipment weight of 125 kg.