Guide

What is an HTS code?

Written by the PMDTC editorial teamLast reviewed August 19, 2026Editorial policy

An HTS code — short for Harmonized Tariff Schedule code — is a 10-digit number that classifies a product for US import purposes. It is the single piece of information that determines how much duty US Customs and Border Protection charges on a shipment, whether the goods need a licence or permit, and how the import is counted in national trade statistics.

How the digits are structured

Read an HTS code in pairs. Take 6109.10.00.40, cotton T-shirts for men:

  • 61 — the chapter. Chapter 61 covers knitted or crocheted apparel. There are 99 chapters in total.
  • 6109 — the heading. T-shirts, singlets and other vests. Four digits, standard worldwide.
  • 6109.10 — the subheading. Of cotton. Six digits: this is the international HS code, identical in every country using the Harmonized System.
  • 6109.10.00 — the US rate line. Digits 7 and 8 are added by the United States, and this is the level at which the legal duty rate is set.
  • 6109.10.00.40 — the statistical suffix. Digits 9 and 10 split the rate line for trade-data purposes: men's, women's, boys', girls'. This full 10-digit number is what goes on the customs entry.

Who publishes it

The US International Trade Commission maintains the Harmonized Tariff Schedule of the United States. It is revised several times a year as trade agreements change and statistical breakouts are added or retired. This site reflects the 2026 Basic Edition, Revision 16, with 29,847 tariff lines.

CBP enforces the schedule at the border, but it does not assign your code for you. The importer of record chooses the classification and is legally responsible for it — including for penalties if it is wrong.

The three duty rate columns

Every code carries up to three rates. The general rate (Column 1) applies to goods from countries with normal trade relations — that is nearly everywhere. The special rate (also Column 1) is a lower or free rate for goods that qualify under a specific trade agreement; the letter codes in parentheses tell you which programmes apply. Column 2 is a much higher legacy rate reserved for a handful of countries without normal trade relations.

How to find the right code

Start from what the product objectively is — the material, the function, the state it is in when it crosses the border — not from what it is marketed as. Classification is governed by the General Rules of Interpretation: the most specific description wins, and when a good is a mixture or composite you classify by the material or component that gives it its essential character. If the answer is genuinely ambiguous and the duty difference is material, request a binding ruling from CBP before you ship.

Common mistakes

  • Using a 6- or 8-digit code on an entry. Only the full 10 digits are acceptable for US customs filing.
  • Reusing the code your overseas supplier put on the invoice. That is their export code and beyond the first six digits it may not exist in the US schedule.
  • Assuming the general rate is your total cost. Section 301 and Section 232 tariffs, antidumping duties and processing fees stack on top.
  • Classifying by brand or use case rather than by construction and material, which is what the schedule actually keys on.

Keep reading

Sources