74:
animals and vegetables, for example, are described in the early
Sections of the HS, whereas more evolved goods such as machinery and precision instruments are described in later Sections. Chapters within the individual Sections are also usually organized in order of complexity or degree of manufacture. For example, within Section X (
73:
Section and
Chapter titles describe broad categories of goods, while headings and subheadings describe products in more detail. Generally, HS Sections and Chapters are arranged in order of a product's degree of manufacture or in terms of its technological complexity. Natural commodities, such as live
97:
The HS code consists of 6-digits. The first two digits designate the
Chapter wherein headings and subheadings appear. The second two digits designate the position of the heading in the Chapter. The last two digits designate the position of the subheading in the heading. HS code 1006.30, for example,
69:
The HS is organized logically by economic activity or component material. For example, animals and animal products are found in one section of the HS, while machinery and mechanical appliances are found in another. The HS is organized into 21 Sections, which are subdivided into 96 Chapters (Chapters
132:
Since its creation, the HS has undergone several revisions to reflect changes in trade. These revisions eliminate some headings and subheadings describing commodities with low volume of trade and create new headings and subheadings that address new needs, for example, to reflect technological
120:
to the
Convention on the Harmonized Commodity Description and Coding System, have agreed to base their national tariff schedules on the HS Nomenclature and Legal Notes. Parties are permitted to subdivide the HS Nomenclature beyond 6-digits and add their own Legal Notes according to their own tariff
580:
Many
Customs authorities around the world allow traders to apply for an advanced HS classification ruling. Such rulings are legally binding in the countries they are issued in and give certainty to the trader. Provided the information supplied in the request was truthful and valid, they may
287:
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus; instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for
476:
to accurately classify their goods. However, due to a lack of familiarity with the rules of HS classification traders may inadvertently determine erroneous HS codes for their commodities. Depending on the severity of the infraction, incorrect classification can result in the imposition of
304:
Although every product and every part of every product is classifiable in the HS, very few are explicitly described in the HS Nomenclature. Any product for which there is no explicit description can be classified under a "residual" or "basket" heading or subheading, which provide for
125:
at the 8-digit "tariff code" level. Statistical suffixes are often added to the 8-digit tariff code for a total of 10 digits. If the number of digits are more than 6, additional digits are called as the national subdivision.
151:
that must be applied in strict order. HS codes can be determined by a variety of factors including a product's composition, its form and its function. An example of a product classified according to its form would be whole
240:
Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
569:). It provides updated information about tariffs and explanatory notes in order to import and export goods from/to Mexico. It compiles information of many national and international legal regulations.
147:
70:
1 to 97 with
Chapter 77 reserved for potential future use by the HS). The 96 HS Chapters are further subdivided into 1,228 headings and 5,612 subheadings in the current 2022 edition of the HS.
577:
and other references to classify their traded commodities. These could include local databases published by authorities in other countries. However, such databases are not valid globally.
113:
In addition to the HS codes and commodity descriptions, each
Section and Chapter of the HS is prefaced by Legal Notes, which are designed to clarify the proper classification of goods.
53:
It is used by over 200 WCO member countries and economies as a basis for their
Customs tariffs and for the collection of international trade statistics as well as many other purposes.
366:
HS codes are used by
Customs authorities, statistical agencies, and other government regulatory bodies, to monitor and control the import and export of commodities through:
38:
is an internationally standardized system of names and numbers to classify traded products. It came into effect in 1988 and has since been developed and maintained by the
610:
264:
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap
296:
Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30
829:
504:(WCO online database for the HS, Valuation and Origin, containing both free and paid content, with the legal text of the Harmonized System freely available)
615:
433:
Companies use HS codes to calculate the total landed cost of imported products and parts, and to identify selling and sourcing opportunities abroad.
129:
Chapter 77 is reserved for future use by the HS. Chapters 98 and 99 are reserved for domestic use for the
Contracting Parties to the HS Convention.
62:
764:
76:
Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap) paper or paperboard; Paper and paperboard and articles thereof
877:
872:
581:
also provide legal protection to the trader following the ruling if there are future questions on the classification of the goods.
133:
advancements or monitor goods posing an environmental concerns. The current edition of the HS became effective on 1 January 2022.
867:
290:. If the CO detector does not capture and display gas measurements, then it is properly classified under subheading 8531.10 (
650:
480:
There are multiple resources available to traders to assist in properly classifying their goods including the following.
86:. Finally, the headings within individual Chapters follow a similar order. For example, the first heading in Chapter 50 (
526:
838:
847:
655:
630:
494:
39:
781:
595:
429:
Other areas of Customs controls and procedures, including risk assessment, information technology and compliance.
538:
397:
274:
590:
309:
goods. Residual codes normally occur last in numerical order under their related headings and subheadings.
758:
258:
personal hygiene soap, depending on what is in the liquid, is classified under either subheading 3401.20 (
42:(WCO) (formerly the Customs Co-operation Council), an independent intergovernmental organization based in
776:
600:
363:
As of 2022, there were more than 200 countries or economies applying the Harmonized System worldwide,
703:
808:
792:
786:
550:
544:
490:
442:
378:
459:
Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof
862:
727:
419:
234:. When in the form of a bar, cake or moulded shape, such soap is classified under heading 34.01 (
142:
670:
288:
measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
719:
694:
61:
566:
205:
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
711:
574:
473:
122:
320:
because dogs are not covered by headings 01.01 through 01.05, which explicitly provide for
797:
520:
411:
384:
270:
707:
748:
605:
423:
689:
856:
813:
753:
731:
477:
non-compliance penalties, border delays or seizures, or denial of import privileges.
448:
180:
156:. The classification will also change depending on whether the potatoes are fresh or
834:
35:
798:
Japan Tariff Association – webpage refers to Japan Harmonised System Code Search
565:
by the Confederation of Associations of Custom Brokers of the Mexican Republic (
457:
are classified as articles of furniture under heading 94.01, which provides for
415:
117:
445:
parts, for example, are not classified under heading 87.08, which provides for
620:
374:
351:
230:
An example of a product classified according to its form is personal hygiene
227:
the '.00’ at the end indicates the heading is not further subdivided.
715:
723:
179:
An example of a product classified according its material composition is a
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469:
454:
407:
157:
94:
while articles made of silk are covered by the Chapter's later headings.
43:
515:
344:
330:
323:
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measurements, then it is properly classified under subheading 9027.10 (
200:
170:
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
141:
The process of assigning HS codes is known as "HS Classification". All
47:
312:
An example of a product classified under a residual heading is a live
625:
461:, and more specifically under subheading 9401.20, which provides for
393:
337:
255:
153:
148:
General Rules for the Interpretation of the Harmonized System ("GRI")
32:
814:
Official Tariff Book of South Africa (South African Revenue Service)
802:
562:
527:
Explanatory notes to the Combined Nomenclature of the European Union
189:
Wooden frames for paintings, photographs, mirrors or similar objects
108:
Semi-milled or wholly milled rice, whether or not polished or glazed
316:, which must be classified under heading 01.06, which provides for
688:
Chan, Hon-Ki; Zhang, Huarong; Yang, Feng; Fischer, Gunter (2015).
269:
An example of a product classified according to its function is a
216:
60:
501:
231:
184:
313:
278:
168:), while frozen potatoes are classified, under heading 07.10 (
121:
and statistical requirements. Parties often set their customs
65:
Example of the hierarchical structure of the Harmonized System
848:
Australian Customs & Border Protection Service - Tariff
16:
Coding of traded products by the World Customs Organization
690:"Improve customs systems to monitor global wildlife trade"
532:
559:
as the principal US page with updated info about Tariffs.
556:
777:
Customs Tariff of Canada (Canada Border Services Agency)
803:
Mexico import-export codes (Harmonized Tariff Schedule)
754:
World Bank, Concordances from HS to other nomenclatures
441:
HS classification is not always straightforward. Many
238:, among others), then under 1-dash subheading 3401.1 (
160:. Fresh potatoes are classified, under heading 07.01 (
80:
pulp of wood or of other fibrous cellulosic materials
491:
Official Explanatory Notes to the Harmonized System
84:
printed books, newspapers, and other printed matter
21:Harmonized Commodity Description and Coding System
392:Trade negotiations (e.g., the schedules of
611:Harmonized Tariff Schedule for the United States
782:Integrated Tariff of the European Union - TARIC
172:), more specifically under subheading 0710.10 (
164:), more specifically under subheading 0701.90 (
826:U.S. import codes (Harmonized Tariff Schedule)
406:Monitoring of controlled goods (e.g., wastes,
789:by Department of Customs, Ministry of Revenue
563:Integral System of Trade Information (SIICEX)
252:For toilet use (including medicated products)
8:
793:East Africa Community Common External Tariff
533:Customs Rulings Online Search System (CROSS)
292:Burglar or fire alarms and similar apparatus
211:more specifically under subheading 3924.90 (
195:more specifically under subheading 4414.10 (
616:Standard International Trade Classification
277:. If the CO detector captures and displays
516:US Census "Classify your Commodity" engine
437:Challenges in classification for companies
145:can be classified in the HS by using the
116:To ensure harmonization, the Contracting
642:
547:, by U.S. Customs and Border Protection
535:, by U.S. Customs and Border Protection
463:Seats of a kind used for motor vehicles
759:EU Combined Nomenclature Search Engine
749:World Bank's list of HS Codes products
573:Traders may sometimes resort to using
521:Classify your Commodity video tutorial
219:are classified under heading 7020.00 (
651:"What is the Harmonized System (HS)?"
7:
203:are classified under heading 39.24 (
187:are classified under heading 44.14 (
830:U.S. International Trade Commission
183:. Picture frames made of tropical
14:
761:by European Commission - Eurostat
545:Informed compliance publications
539:Binding Tariff Information (BTI)
403:Transport tariffs and statistics
283:Gas or smoke analysis apparatus
787:Central Excise Tariff of India
1:
553:, by HM Revenue & Customs
447:Parts and accessories of the
765:United Nations Comtrade Wiki
575:HS code determination guides
541:, by the European Commission
389:Collection of internal taxes
82:, whereas Chapter 49 covers
106:), and subheading 1006.30 (
78:), Chapter 47 provides for
894:
878:World Customs Organization
873:Chemical numbering schemes
675:World Customs Organization
656:World Customs Organization
631:World Customs Organization
557:Harmonized Tariff Schedule
529:by the European Commission
495:World Customs Organization
451:of headings 87.01 to 87.05
262:), or subheading 3401.30 (
215:). Picture frames made of
199:). Picture frames made of
162:Potatoes, fresh or chilled
40:World Customs Organization
596:Broad Economic Categories
248:2-dash subheading 3401.11
818:United States of America
497:(WCO) (Paid publication)
398:World Trade Organization
294:), under heading 85.31 (
285:), under heading 90.27 (
868:Product classifications
716:10.1126/science.aaa3141
591:Automated Export System
468:In many jurisdictions,
221:Other articles of glass
418:depleting substances,
98:indicates Chapter 10 (
66:
805:by SIICEX and CAAAREM
601:Combined Nomenclature
551:Classification Guides
64:
509:National or Regional
474:legal responsibility
23:, also known as the
708:2015Sci...348..291C
621:TARIC Coding System
493:, published by the
396:concessions of the
379:international trade
260:Soap in other forms
839:U.S. Census Bureau
420:endangered species
318:Other live animals
102:), heading 10.06 (
67:
835:U.S. export codes
771:Tariffs by region
702:(6232): 291–292.
92:silk worm cocoons
25:Harmonized System
885:
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455:automotive seats
412:chemical weapons
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197:Of tropical wood
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472:alone bear the
453:. For example,
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385:Rules of origin
370:Customs tariffs
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345:sheep and goats
271:carbon monoxide
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523:by US Census
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36:nomenclature
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24:
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416:ozone layer
381:statistics)
857:Categories
809:UK Tariffs
637:References
443:automotive
375:trade data
246:and under
863:Standards
732:206633776
465:.
408:narcotics
57:Structure
724:25883346
585:See also
275:detector
174:Potatoes
154:potatoes
143:products
44:Brussels
704:Bibcode
695:Science
567:CAAAREM
470:traders
352:poultry
201:plastic
118:Parties
100:Cereals
48:Belgium
730:
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626:UNSPSC
484:Global
394:tariff
348:, and
331:bovine
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256:liquid
158:frozen
123:duties
33:tariff
728:S2CID
350:live
343:live
338:swine
336:live
329:live
322:live
307:Other
273:(CO)
217:glass
213:Other
166:Other
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720:PMID
514:The
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232:soap
185:wood
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88:Silk
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