Every product imported into the United States must be classified under a code in the Harmonized Tariff Schedule of the United States (HTS). The code decides the duty rate, which statistics the import feeds into, and whether special rules or other agencies' requirements apply. Classification is one of the most important steps in customs clearance, and one of the most technical.
How an HTS code is built
A full U.S. code has ten digits, for example 9403.60.8081. Reading from left to right:
- Chapter (2 digits): 94, furniture, bedding, lamps and similar.
- Heading (4 digits): 9403, other furniture and parts thereof.
- Subheading (6 digits): 9403.60, other wooden furniture.
- U.S. tariff line (8 digits): sets the duty rate.
- Statistical suffix (10 digits): used for trade statistics.
The first six digits are the Harmonized System (HS), shared by most countries in the world. That is why an exporter in Europe may already know the first six digits of your product's code. The last digits are national, so the European and American codes differ after the sixth digit.
Why classification matters
Two similar products can carry very different duty rates. A chair with a wooden frame and one with a metal frame fall under different subheadings; a finished product and its parts may be classified differently; and a set of items may be classified by the item that gives the set its essential character. Choosing the wrong code can mean paying too much, or paying too little and facing a penalty later.
The code also matters for additional tariffs, which are often defined by lists of HTS codes and countries of origin.
How classification is decided
Classification follows the General Rules of Interpretation, a set of legal rules applied in order. In plain terms:
- Start from the wording of the headings and the legal notes of each section and chapter.
- Unfinished or unassembled goods are classified as the finished article if they have its essential character.
- When a product could fit two headings, the most specific description wins; for mixtures and sets, the component giving the essential character decides.
- Only then compare at the subheading level.
Marketing names do not count. What matters is what the product is made of, what it does and how it is presented.
How to find the right code
- Search the official schedule published by the U.S. International Trade Commission (hts.usitc.gov). Search by keyword, then read the heading and the chapter notes, not just the line that seems to match.
- Check CBP rulings. CBP publishes binding rulings on how specific products were classified. A ruling on a similar product is a strong indication.
- Ask the supplier for the HS code they use for export. It is a good starting point for the first six digits, though not proof of the U.S. classification.
- Ask your customs broker. Classification is part of a broker's job, and they are accountable for the entries they file.
What to give your forwarder
To classify your goods correctly, whoever files the entry needs more than a product name:
- A precise description of each item: material, function, how it is used
- Photos or a product sheet for unusual items
- The composition, for textiles and mixed materials
- The country where each item was manufactured
These details belong on the commercial invoice. With them, the classification and the duty calculation can be done right the first time.
This guide is general information, not legal or customs advice. Rules and rates change; check the current requirements for your shipment.
