US customs value follows a strict hierarchy under 19 USC 1401a. The six methods, what must be added to the price paid, and what is excluded.
The four USMCA qualification paths, both regional value content formulas, the automotive requirements and the nine data elements a certification must carry.
Section 232 steel and aluminum duties now apply to full customs value, not metal content. Current rates, the annexes and melt-and-pour origin.
The complete landed cost build-up with current MPF and HMF figures, plus the CIF error that overstates dutiable value by 5 to 15% on every ocean entry.
The six General Rules of Interpretation decide every HTS classification. What each rule does, the order they apply in, and a worked example.
A binding ruling fixes classification, valuation or origin at every US port. Filing through eRulings, the 19 CFR 177.7 bars, and reading CROSS safely.