Considering the effect of the utility harmonic impedance variations on harmonic responsibility, a method based on piecewise bound constrained optimization is proposed in this paper to evaluate the load harmonic responsibilities. The wavelet packet transform is employed to determine the change times of the utility harmonic impedances. The harmonic monitoring data is divided into several segments where the utility harmonic impedances are considered as constants. Then, the problem of harmonic responsibility assessment under utility harmonic impedance changes are settled by the piecewise bound constrained optimization model. Furthermore, the interior point, the sequential quadratic programming and the active set algorithm are respectively adopted to calculate all the instantaneous harmonic responsibilities of harmonic loads. Finally, the weighted summation is used to calculate the total harmonic responsibility. To demonstrate the validity, simulation tests are carried out on an experimental circuit and the IEEE 13-bus distribution system.