INTERNATIONAL TRADE LAW
How to Classify Imported Goods for Customs

To classify imported goods, you assign each product a code in the Harmonized Tariff Schedule (HTS) by applying the General Rules of Interpretation, then confirm it against the chapter notes and CBP’s published rulings. That code is the legal identity of your product at the border. It sets the duty rate, decides whether trade-remedy duties or quotas apply, and tells CBP which other agencies have a say. Classification is the single most consequential data point on most customs entries, and getting it wrong rarely stays a small problem.
What the Classification Code Controls
A classification code is not a convenience label. From the code CBP and partner agencies determine the duty rate owed, whether antidumping or countervailing duties or special tariffs attach, whether the goods qualify for preferential treatment under a free-trade agreement, which partner-agency requirements (FDA, EPA, USDA, and others) apply, and the trade statistics the government records.
Because so much flows from one number, an error compounds. A wrong code repeated across dozens of entries can build into a serious duty exposure long before anyone notices, and the importer — not the broker — answers for it.
The Harmonized System and the U.S. HTS
Classification rests on the Harmonized System (HS), an international product nomenclature maintained by the World Customs Organization (WCO) and used by more than 200 countries. The first six digits of any code mean the same thing in every member country. The United States builds on that base with the ten-digit Harmonized Tariff Schedule of the United States (HTSUS), which the U.S. International Trade Commission (USITC) publishes and maintains while CBP administers and enforces it at entry.
| Level | Digits | What it captures |
|---|---|---|
| Section | (grouping) | One of 21 broad groupings of goods |
| Chapter | 2 | Product or material family within the section |
| Heading | 4 | A specific category within the chapter |
| Subheading | 6 | The internationally harmonized description |
| U.S. rate line | 8 | The legal U.S. duty rate |