Study Guide

If obtaining a sample of the goods first-hand is not feasible because, for example, of the size of the goods, classifiers should be provided with Illustrative Descriptive Material (IDM) to assist with classification. The best IDM is usually a brochure or some other form of illustrated literature that describes what the goods are, how they work, what they are used for, etc.

When examining IDM, be wary of trade catalogs or other specialist promotional publications. They are often designed to highlight particular features or aspects of the goods and do not always give a complete description. Although they are of some use, they should be used only as a guide or an aid in identification. In most instances additional information will be required.

In some cases, manufacturers or exporters may also hold independent product certification or conformity assessment reports issued by accredited testing bodies. These documents, such as laboratory analyses, safety certifications or technical data sheets, can provide reliable, objective information about the composition and performance of the goods. While useful, they should still be treated as supporting material rather than a substitute for identifying the goods in their condition as imported.

Information sources at a glance

Source	What it offers	How to treat it
Physical sample	First-hand examination of the goods in their condition as imported.	Most reliable basis for classification, always seek this first.
Illustrative Descriptive Material (IDM)	Brochures or illustrated literature describing what the goods are, how they work, and what they are used for.	Use when a sample is not feasible (e.g., due to size). Must be adequate to base an assessment on.
Trade catalogs / promotional material	Highlights of particular features or aspects of the goods.	Use only as a guide or aid. Do not rely on them alone; additional information is usually required.
Independent certifications / lab reports	Reliable, objective information about composition and performance from accredited testing bodies.	Treat as supporting material, not a substitute for identifying the goods as imported.

Note: The important thing to remember is that classifiers must be able to identify the goods that are to be classified. Guesswork has no place in the HS classification process; decisions must be based on objective characteristics and adequate information. If a sample cannot be obtained, the IDM must be sufficient to support an accurate assessment. If you are not satisfied that you can make a reliable determination, it may be necessary to go back to the importer or manufacturer to request further information.