Custom Broker License Complete Practice Exam 2026

Packing is classified in relation to the tariff classification of the goods being shipped. In most cases, packing is classified with the article, meaning that the packing is considered part of the total item being imported. However, if the packing is substantial and reusable, it may be classified separately. This is based on the customs regulations that dictate how items are categorized for tariff purposes.

When determining how to classify packing, officials often look for whether the packing material is significant enough to warrant its own classification. If it's merely incidental and serves only to hold the product during transit, it’s typically classified with the article. However, substantial and reusable packing, such as large crates or specialized containers that have a significant independent use, can be classified separately, reflecting their value and use.

This understanding aligns with the practices of tariff classification where the primary focus is on the nature of the goods themselves, but also recognizes that packing can influence tariff determination depending on its characteristics.