The ISF chapter of the CATAIR states that the requirement for ISF-10 on the Harmonized Tariff Schedule is at minimum to the 6-digit level. Although CBP will not be comparing the ISF to the entry unless there is an examination of the cargo, CBP would target any discrepancies in the cargo if not what was represented in the ISF (i.e. wearing apparel vs. footwear vs. food items, etc.).
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