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When you talk about line-item linking requirement are you talking at the HTS 6 digit level or at a SKU level on the commercial invoice from the manufacturer/supplier? I am asking as we have shipments from one manufacturer/supplier that might contain a 100 different SKUs but would only result in five of HTS numbers.
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If the 100 different SKUs result in just five HTS numbers at the 6 digit level, the ISF Importer or their agent may provide the five HTS numbers. However, the manufacturer (or supplier), country of origin, and commodity Harmonized Tariff Schedule of the United States (HTSUS) number must be linked to one another at the line-item level. This linking is similar to the CBP Form 3461 requirements. Line-item linking is required at the ISF shipment level and not at the invoice, container, parts or bill of lading level.
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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