The determinative factor is the identity of the importer of record: the article must be imported by or on behalf of a US government agency. The nature of the goods is secondary; the same item imported commercially would be classified under its normal commodity heading.

Government importations still require formal entry and CBP processing, but they are generally exempt from ordinary import duties. Certain regulatory requirements — such as safety or quarantine rules — may still apply depending on the nature of the goods, and agencies must coordinate with CBP on the appropriate entry type.