What is an HTS code?
The HTSUS is published by the US International Trade Commission. A full code has four layers: the first 2 digits are the chapter (for example 85, electrical machinery), 4 digits the heading, 6 digits the international Harmonized System subheading, 8 digits the US tariff rate line, and the last 2 digits a statistical suffix used for trade data.
The duty rate is set at the 8-digit level; the 10-digit suffix exists for statistics and is what you report on the entry. Codes are usually written with dots, such as 8516.60.40.60, but the dots carry no meaning.
Classification follows the General Rules of Interpretation printed at the front of the schedule, not the product's marketing name. When the right code is unclear, an importer can ask CBP for a binding ruling.
Sources
Related terms
- HS codeThe 6-digit Harmonized System code shared by most countries' tariff schedules, maintained by the World Customs Organization.
- Column 1 and Column 2 ratesThe HTS lists three rate columns: Column 1 General (normal trade relations), Column 1 Special (trade agreements and programs) and Column 2 (countries without normal trade relations).
- Binding rulingA written decision from CBP on how a specific product is classified, valued or marked, which binds CBP at every US port for that transaction type.
- Chapter 99 (HTS)The part of the tariff schedule that holds temporary and additional duties, such as Section 301 and Section 232, as their own 9903 headings.