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Legal Definitions - chief use

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Definition of chief use

Definition: Chief use is a method used to determine the appropriate tariff classification of a commodity. It involves examining the intended users of the commodity as a whole, rather than individually.

Example: Let's say a company imports a type of fabric that can be used for both clothing and upholstery. The chief use of the fabric would be determined by examining the intended users of the fabric as a whole. If the majority of the fabric is intended for clothing, then the chief use would be considered as clothing fabric and classified accordingly.

Explanation: The example illustrates how the chief use method takes into account the overall intended use of a commodity, rather than individual uses. By examining the intended users as a whole, the appropriate tariff classification can be determined based on the primary use of the commodity.

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Simple Definition

Term: CHIEF USE

Definition: Chief use is a way to figure out how to classify something for taxes by looking at who will use it, instead of just one person. This helps make sure things are taxed fairly.

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