19 U.S.C. §1484 Reasonable care is the importer's non-delegable duty — we make it audit-defensible.

The most rigorous HTS classification a mid-market importer can buy.

The HTS Classification & Duty-Exposure Engine delivers a licensed-customs-broker-certified HTS code for every SKU, plus a duty-exposure & legitimate-savings memo and a reasonable-care audit file — built by AI, signed by a broker, priced per SKU.

Every SKU classified under GRI 1–6Licensed customs broker certifies each codeDuty exposure across 301/232/122 tariffsCROSS rulings & Explanatory Notes retrieved5-business-day SLA
Why classifications fail

A single wrong digit can cost millions.

Every product entering the U.S. must be assigned a 10-digit HTSUS code that determines its duty rate. Under the Customs Modernization Act, the importer of record bears the legal duty to use 'reasonable care' to classify and value goods. Get it wrong, and penalties scale from 0.5–2× the lost duty (negligence) up to 5–8× (fraud), plus the duty itself.

In 2025–2026, layered Section 301, Section 232, and Section 122 tariffs turned the difference between two adjacent 10-digit codes into the difference between a 0% and a 50%+ landed duty. DOJ made customs a marquee enforcement lane — FY2025 set a record $6.8B in False Claims Act recoveries, and a single tungsten-carbide misclassification case settled for $54.4M.

Most mid-market importers rely on software suggestions or overworked brokers. Neither provides the accountable, certified, audit-defensible determination a CFO can trust. That is exactly where exposure hides.

$54.4M
single misclassification settlement (DOJ, 2025)
The benchmark

Measured against the letter of the HTSUS — GRI by GRI.

We do not guess codes. Every SKU is classified using a deterministic GRI reasoning engine that walks General Rules of Interpretation 1 through 6, retrieves the controlling Section and Chapter Notes, Explanatory Notes, and CROSS rulings, and computes duty across all tariff programs. These are the provisions each classification is held to.

GRI 1

Heading & Section/Chapter Notes

Classification begins with the terms of the headings and any relative Section or Chapter Notes. Our engine retrieves and applies the exact legal text before any other rule.

GRI 2–5

Incomplete, mixed, and container goods

Rules for unfinished articles, sets, and packaging are applied deterministically, with cited CROSS rulings for each close call.

GRI 6

Subheading comparison

Once the heading is fixed, subheadings are compared at the same level — 8-digit and 10-digit — using the same legal methodology as the heading.

19 U.S.C. §1484

Reasonable care documentation

Every classification is accompanied by a reasonable-care audit file: the GRI walk, the sources retrieved, the ruling citations, and the broker's certification.

CBP Ruling H290535

Licensed broker requirement

Because providing a full 8- or 10-digit HTS code is 'customs business,' a licensed customs broker certifies every code. No software-only determination is released.

Section 301/232/122

Tariff program exposure

Duty is computed across all applicable tariff programs — including Section 301, Section 232, Section 122, ADD/CVD, and Chapter 98 — and a legitimate-savings memo identifies lawful opportunities.

How a classification is built

Intake to broker certification, with deterministic gates the AI cannot overrule.

AI extracts product facts and retrieves HTSUS law. Deterministic rules — running as code, outside the model — enforce the GRI walk and duty math. A licensed customs broker certifies every code. That order is never reversed.

01

SKU Gap Scan

Upload your product catalog (spec sheets, BOMs, photos). We return a free completeness read: which SKUs have existing classifications, which are missing, and which are high-risk for tariff exposure.

02

Evidence & ruling retrieval

As your authorized clerical agent, we retrieve the controlling HTSUS Section/Chapter Notes, Explanatory Notes, and on-point CROSS rulings for each product category.

03

GRI-grounded classification

The AI engine walks GRI 1–6 deterministically, producing a draft classification with full reasoning. No legal opinions, no invented facts.

04

Deterministic completeness gates

The GRI walk is verified step-by-step; duty is computed across all tariff programs; the reasonable-care audit file is assembled. Any failure blocks release.

05

Broker certification

A licensed customs broker reviews the exception queue and certifies each code. High-value or novel classifications route to senior broker review.

06

Delivery

You receive the classification pack: certified HTS code for each SKU, duty-exposure & legitimate-savings memo, reasonable-care audit file, and a 60-day tariff-change monitoring calendar.

The bar we hold

Rigor you can measure.

100%
Broker-certified
No code ships without a licensed customs broker's signature.
5 days
Standard SLA
From complete intake to certified classification.
<1%
Critical-defect target
Tracked against a gold-standard classification library.
4
Tariff program sources
HTSUS · CROSS · ADD/CVD · Section 301/232/122, every applicable file.
Why the HTS Engine

Built to be the most defensible option an importer has.

Audit-defensible, by design

The deliverable is a reasonable-care audit file — every GRI step, every source, every ruling cited. Nothing is left implicit.

Deterministic, not vibes

The gates that decide correctness are code, not a model's opinion. A drafting error cannot slip past a GRI requirement.

In its lane, on purpose

We prepare classifications and run searches as your clerical agent. We never act as importer of record, give legal advice, or file entries.

Engagement

Flat fee, per certified SKU. No contingency, ever.

Simple, predictable, and aligned with a classification standard — not a cut of any duty savings.

  • A free SKU Gap Scan before you commit — see exactly which classifications are missing or high-risk.
  • One flat fee per certified HTS classification; disclosed pass-through search fees for binding rulings.
  • Optional fixed-fee senior broker review for novel or high-value classifications.
  • Optional Tariff-Change Monitoring Add-on for ongoing exposure tracking.
FAQ

Questions, answered precisely.

Is the HTS Engine a law firm?
No. The HTS Classification & Duty-Exposure Engine, a service of Your Deputy, Obuke LLC, provides documentation-completeness services. It is not a law firm, does not provide legal advice, and does not represent you in any legal matter. Licensed customs broker certification is available and recommended for all classifications.
Do you file entries or act as importer of record?
Never. The HTS Engine does not file customs entries or act as importer of record. The importer remains the party of record and is responsible for all entry filings.
What makes a classification 'complete'?
Completeness is defined by the GRI: the correct heading and subheading under GRI 1–6, with all Section/Chapter Notes and Explanatory Notes applied, CROSS rulings retrieved, duty computed across all tariff programs, and a reasonable-care audit file assembled. Deterministic gates enforce each one before broker certification.
How fast is it?
The standard SLA is five business days from complete intake to a broker-certified classification. The free SKU Gap Scan is returned much sooner and tells you exactly which SKUs need attention.
How are you priced?
A flat fee per certified SKU, plus disclosed pass-through costs for binding rulings. No contingency and no percentage of any duty savings or refunds.

See what's missing before it costs you a penalty.

Start with a free SKU Gap Scan. Send your product catalog and we'll return a completeness read against every GRI and tariff program.

Documentation-completeness service · not legal advice · the importer remains importer of record.