Beyond just assigning the applicable rate of duty and maintaining compliance, tariff classification should be used as a competitive advantage.  A strategic maneuver some companies use over one another useful in lowering ELC is known as tariff engineering.  Unlike tariff evasion, tariff engineering is a legal, allowable move to manipulate the design, construction, fiber content, material and principal use of a product to reduce the duty rate.  Minor changes made before and in the manufacturing process can effect a significant decrease in duty which translates to the option of a more competitive sales price or pocketing the difference for a higher profit margin.  At Leonard Trade Consulting, we have lowered duty rates for clients by as much as 42% by advising slight modifications to the fabrication of their goods.  Let us suggest ways to make adjustments to your production and lower your customs duties.  Contact us today.