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In Interpreting the Harmonized Tariff Schedule,the Courts Will Look at the Common

question 9

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In interpreting the Harmonized Tariff Schedule,the courts will look at the common and commercial meaning of the items being imported.


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Individuals, groups, or entities that are directly involved in a legal transaction or dispute.

Sarbanes-Oxley Act

A United States federal law enacted in 2002 that sets new or enhanced standards for all U.S. public company boards, management, and public accounting firms, aiming to protect investors from fraudulent financial reporting.

Audit

A systematic examination and evaluation of data or documents by a qualified professional to check their accuracy and compliance with established standards or regulations.

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The process of examining the documents and records that auditors create during an audit to ensure accuracy and completeness.

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