How to Read the Harmonized Tariff Schedule (HTS) — Step by Step

You need to import a product. You need to know the duty rate. You look at the Harmonized Tariff Schedule and see 99 chapters, thousands of headings, and legal text that reads like it was written by lawyers for lawyers. It was. But underneath the legalese is a logical tree structure. This guide teaches you to read it.

What is the Harmonized Tariff Schedule?

The Harmonized Tariff Schedule of the United States (HTSUS) is a 3,700+ page document that classifies every importable product and assigns a duty rate. It is published by the US International Trade Commission (USITC) and updated regularly.

Key facts:

• Based on the international Harmonized System (HS) maintained by the World Customs Organization (WCO)
• The first 6 digits are internationally standardized — the same in 200+ countries
• Digits 7-10 are US-specific and determine the actual duty rate
• Currently contains approximately 17,000 unique tariff lines
• Available free at hts.usitc.gov

The HTS hierarchy: how it is organized

The HTS follows a strict hierarchy from broad to narrow:

Level	Digits	Example	Description
Section	—	Section XI	Textiles and Textile Articles
Chapter	2	62	Articles of apparel, not knitted
Heading	4	6204	Women's suits, dresses, skirts
Subheading (intl)	6	6204.62	Women's trousers, of cotton
US subheading	8	6204.62.40	Women's cotton trousers, not jeans
Statistical suffix	10	6204.62.4020	(Reporting detail — no duty impact)

The 22 Sections

Sections group chapters by material or industry. They are numbered I through XXII in Roman numerals:

• I: Live animals, animal products (Ch. 1-5)
• II: Vegetable products (Ch. 6-14)
• III: Fats, oils, waxes (Ch. 15)
• IV: Food, beverages, tobacco (Ch. 16-24)
• V: Mineral products (Ch. 25-27)
• VI: Chemical products (Ch. 28-38)
• VII: Plastics, rubber (Ch. 39-40)
• VIII: Leather, travel goods (Ch. 41-43)
• IX: Wood, cork (Ch. 44-46)
• X: Paper, pulp (Ch. 47-49)
• XI: Textiles (Ch. 50-63)
• XII: Footwear, headgear (Ch. 64-67)
• XIII: Stone, ceramics, glass (Ch. 68-70)
• XIV: Precious stones, metals (Ch. 71)
• XV: Base metals (Ch. 72-83)
• XVI: Machinery, electrical equipment (Ch. 84-85)
• XVII: Vehicles, aircraft, ships (Ch. 86-89)
• XVIII: Optical, medical instruments (Ch. 90-92)
• XIX: Arms, ammunition (Ch. 93)
• XX: Miscellaneous manufactured articles (Ch. 94-96)
• XXI: Works of art (Ch. 97)
• XXII: Special classification provisions (Ch. 98-99)

How to read a tariff line

Here is an actual HTS entry, broken down:

8471.30.0100  |  Portable automatic data processing machines,  |  Free  |  Free  |  35%
              |  weighing not more than 10 kg                  |  (A,AU,BH,CL, |     |
              |                                                 |  CO,D,E,IL,   |     |
              |                                                 |  JO,KR,MA,    |     |
              |                                                 |  OM,P,PA,PE,  |     |
              |                                                 |  S,SG)        |     |

Columns explained

Column	What it means	Example above
HTS number	The classification code	8471.30.0100
Description	What the product is	Portable laptops ≤10 kg
Column 1 General	Normal MFN duty rate	Free (0%)
Column 1 Special	FTA/preference program rates	Free under listed programs
Column 2	Rate for non-NTR countries	35%

Duty rate formats

Duty rates appear in several formats:

• Ad valorem: A percentage of value — e.g., "6.5%" means 6.5% of the customs value
• Specific: A fixed amount per unit — e.g., "4.8¢/kg" means 4.8 cents per kilogram
• Compound: Both — e.g., "14.9¢/kg + 6.4%" means a per-unit charge plus a percentage
• Free: No duty (many electronics, raw materials)

The General Rules of Interpretation (GRI)

These 6 rules are the legal framework for classifying goods. They are applied in order — you do not move to GRI 2 unless GRI 1 fails.

GRI 1: Headings and notes

Classification is determined by the terms of the headings and any relative section or chapter notes. This is the primary rule. If a heading clearly describes your product, classify there.

Critical: Always read the Section Notes and Chapter Notes before classifying. They override heading descriptions and define scope.

GRI 2: Incomplete/unfinished goods and mixtures

GRI 2(a): An incomplete or unfinished article, if it has the essential character of the complete article, is classified as the complete article. Example: a car body without engine is still classified as a car.

GRI 2(b): A mixture of materials is classified as if it consisted of the material that gives it essential character.

GRI 3: Multiple possible headings

When goods could fall under two or more headings:

• 3(a): The most specific heading wins over a general one
• 3(b): Mixtures and composite goods are classified by the component giving essential character
• 3(c): If still tied, the heading that comes last numerically wins

GRI 4: Most akin

Goods that cannot be classified under any heading are classified under the heading for the goods they most resemble. Rarely used.

GRI 5: Cases and containers

Containers presented with goods they are designed for are classified with the goods (guitar cases with guitars = guitar classification). Packing materials are classified with the goods they contain.

GRI 6: Subheading level

GRIs 1-5 apply equally when choosing between subheadings within a heading.

Step-by-step: classifying a product

Let's classify a stainless steel insulated water bottle:

Step 1: Identify the section

It is made of metal → Section XV (Base metals). But wait — it is a finished article for beverages → could be Section XX (miscellaneous). Check section notes.

Section XV Note 1(k) excludes articles of Chapter 96. Chapter 96 does not cover bottles. Section XX's Chapter 96 covers miscellaneous but has no bottle heading.

Step 2: Identify the chapter

Section XV, Chapter 73: Articles of iron or steel. Heading 7323: "Table, kitchen or other household articles... of iron or steel." This covers drinking bottles.

Step 3: Read chapter notes

Chapter 73 notes confirm that "household articles" includes containers for beverages for personal use.

Step 4: Find the subheading

7323.93: "Table, kitchen or other household articles of stainless steel." Further subdivided by whether they are coated or plated.

Step 5: Determine the 8-digit code

7323.93.0085 — Stainless steel household articles, other. Duty rate: 2% ad valorem (Column 1 General).

Section and Chapter Notes: the most important thing you are not reading

The single biggest classification mistake is ignoring the notes. They appear at the beginning of each section and chapter and they have legal force.

What notes do:

• Define scope: "This chapter does not cover..." (exclusions)
• Define terms: Legal definitions that override common usage
• Set classification rules: "For purposes of heading 8471, the expression 'automatic data processing machine' means..."
• Resolve conflicts: When a product could go in multiple chapters, notes tell you where it belongs

Example: Chapter 85 Note 3

"Machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function." This note determines how a multifunction printer (print/scan/copy) is classified.

Common classification mistakes

Mistake 1: Classifying by use instead of material

The HTS primarily classifies by what something IS (material, form), not what it is USED FOR. A rubber mat is classified under rubber (Ch. 40), not under floor coverings (Ch. 57) — unless a specific heading covers its use.

Mistake 2: Ignoring section/chapter notes

You find a heading that seems perfect. But a section note excludes your product from that section entirely. This happens constantly with Chapter 84/85 exclusions.

Mistake 3: Using the wrong column

Claiming Column 1 Special rates without actually qualifying for the trade preference. You need: correct certificate of origin, goods meeting rules of origin, preference claimed on entry. Missing any of these means you owe Column 1 General rate.

Mistake 4: Classifying sets as individual items

A retail set (e.g., a tool kit) may need to be classified as a set under GRI 3(b) based on essential character, rather than classifying each component separately.

Mistake 5: Using outdated HTS codes

The HTS is updated periodically. Codes are added, deleted, and modified. Always use the current version when filing entry. An HTS code from last year may no longer exist.

How to get an official answer: CBP Binding Rulings

If you are unsure about classification, CBP offers free binding rulings:

• What it is: An official CBP determination of the correct HTS code for your specific product
• Cost: Free
• Timeline: 30 days (often longer in practice)
• How to request: Submit via CBP's eRulings system or mail to the National Commodity Specialist Division
• What to include: Complete product description, materials, function, images, marketing materials
• Binding on: CBP — they must honor the ruling for your specific product at all ports

You can also search the CROSS database for existing rulings on similar products. Over 250,000 rulings are publicly available.

Additional duties beyond the base rate

The HTS Column 1 General rate is just the base. Additional duties may apply:

Type	Source	Example
Section 301 tariffs	Trade Act of 1974	25% on Chinese goods (Lists 1-3)
Section 232 tariffs	Trade Expansion Act	25% on steel, 10% on aluminum
Anti-dumping duties	Commerce Department	Varies by product/country
Countervailing duties	Commerce Department	Varies by product/country
Harbor Maintenance Fee	Customs	0.125% of cargo value
Merchandise Processing Fee	Customs	0.3464% (min $31.67, max $614.35)

Use our tariff calculator to estimate total duty including these additional charges.

Tools and resources for HTS classification

• ImportCalcs HS Code Lookup: Search by keyword to find candidate codes
• USITC HTS Online: The official, current schedule at hts.usitc.gov
• CROSS Rulings Database: 250,000+ CBP classification rulings searchable by product
• Customs Info Database: Commercial tool for classification research
• CBP Informed Compliance Publications: Free guides on classifying specific product categories

Key takeaways

• The HTS is a hierarchy: Section → Chapter → Heading → Subheading → US code → Statistical suffix
• First 6 digits are international; digits 7-8 determine US duty rate
• Always read Section Notes and Chapter Notes before classifying — they override headings
• Apply GRI rules in order: headings first, then 2-6 only if ambiguous
• Column 1 General is the standard rate; Column 1 Special requires qualifying for trade preferences
• Additional duties (301, 232, AD/CVD) stack on top of the base rate
• When in doubt, request a free binding ruling from CBP or consult a licensed customs broker
• Use the current HTS — codes change regularly