What classifies an entity as a carrier according to CBP?

What classifies an entity as a carrier according to CBP?

CBP views the carrier as the entity which controls the vessel, including:
 
·         Determining the ports of call
·         Controlling the loading and discharging cargo
·         Knowledge of cargo information
·         Issuing bills of lading
·         The entity that has typically provided the CBP Form 1302 cargo declaration or the cargo information to prepare the CBP Form 1302 to the vessel agent.