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Customs & Tariff Classification

HTS

Also known as: Harmonized Tariff Schedule, HTSUS

The Harmonized Tariff Schedule is the United States' implementation of the international Harmonized System, extending the common six-digit HS code to ten digits: the first six mirror the global HS, digits seven and eight set the legal duty rate, and digits nine and ten capture statistical detail for trade reporting. Maintained by the U.S. International Trade Commission, the HTS specifies the duty owed on every imported article under general, special, and column-two rates, and it is the anchor to which trade-remedy measures, quotas, and partner-agency flags attach. Correctly determining an article's ten-digit HTS number is the single most important step in calculating landed cost and ensuring compliant entry.

The JFS takeLicensed customs broker · Filer 82G

Classification is where the money is, and it is judgment, not lookup. Two people can defend different codes for the same article and one of them costs you 10% more. Where an item is genuinely borderline and the volume justifies it, a binding ruling turns an argument into a fact.

Where it matters for compliance

  • The General Rules of Interpretation govern, in order. GRI 1 — the terms of the headings — decides most cases.
  • Document the reasoning, not just the conclusion. A classification you cannot explain is one you cannot defend at audit.

Related terms

Harmonized SystemThe Harmonized System is an internationally standardized nomenclature for classifying traded products, developed and maintained by the World Customs Organization and used by more than two hundred countries and economies.Tariff / DutyA tariff, or customs duty, is a tax levied by a government on goods as they are imported (and occasionally exported), calculated most commonly as a percentage of the customs value (an ad valorem duty), as a fixed charge per unit of quantity or weight (a specific duty), or as a combination of the two (a compound duty).Tariff ClassificationTariff classification is the disciplined process of assigning an imported product its correct code within the Harmonized System and the national tariff schedule, following the legally binding General Rules of Interpretation, the section and chapter notes, and, where helpful, the explanatory notes and prior rulings.

Reviewed by a licensed customs broker. Definitions are general information, not legal or customs advice for a particular shipment. Duty rates, tariff programs and agency requirements change frequently.