Understanding HTS Chapter 98
HTS Chapter 98 covers Commodities specified at chapter level only. Within this area of special-use and otherwise unspecified commodities, the product name alone is rarely enough to select a heading. These provisions require careful review of the exact statutory description, eligibility conditions, reporting purpose and whether the goods are more specifically classified in Chapters 01 through 97. Start with a precise commercial description and supporting technical details, then compare the heading wording and relevant section and chapter notes. Also review neighboring chapters when the product has been further processed, combined with other materials or made into a more specific finished article.
Classification factors to review
Special provision scope
Read the complete provision and notes to confirm that the transaction or commodity qualifies.
Underlying commodity
Identify the goods normally and determine whether another chapter provides a more specific classification.
Entry and reporting conditions
Confirm documentation, use, value, origin and other conditions attached to the special classification.