Most suspect C. The professionals use **B ("Tariff Engineering")**. Companies are deploying AI-driven trade compliance platforms like KYG Trade to reclassify "bundled" goods. Algorithms analyze the component parts of a product. A smart kitchen device? Import it as a "data transmission device" rather than a "kitchen appliance." The duty drops from **10% to 3.5%**. The spread is pure margin. If you can afford the AI lawyers to "engineer" your imports, you pay 3.5%. If you can't, you pay 10%. Complexity is a moat.