US HTS structure: 6 international digits plus US national digits
The US HTS code has 10 digits. The first 6 are the international HS heading, shared by most countries. Digits 7 through 10 are the US national extension, which contains duty rates and statistical reporting codes specific to the United States.
- Digits 1-2: HS chapter (e.g., 61 for apparel, 85 for electrical machinery).
- Digits 3-4: HS heading (e.g., 09 for coffee, 71 for precious stones).
- Digits 5-6: HS subheading (e.g., 92 for musical instruments, 20 for preparations of vegetables).
- Digits 7-8: US statistical subheading (often added for duty rate precision).
- Digits 9-10: US duty rate and additional tariff subcodes.
Step-by-step verification in USITC HTS
Use hts.usitc.gov to verify the HTS code. Start broad and narrow down using chapter notes, heading notes, and the actual tariff text.
- Enter the product description or browse to the relevant chapter.
- Read the chapter notes and heading notes for classification guidance.
- Narrow to the subheading that matches material, function, and construction.
- Read the duty rate column. Note whether the rate is ad valorem (percentage) or specific.
- Check for additional notes or required units (e.g., "per kg" or "per dozen").
- Confirm whether additional tariffs (Section 301, antidumping) apply.
Chapter and heading notes: the most important classification tool
Before guessing a subheading, read the chapter notes and heading notes. The US HTS explanatory notes define the boundaries between headings and subheadings. The notes are more authoritative than the subheading text alone.
- Chapter notes define what is and is not included in a chapter.
- Heading notes define the scope of each heading within the chapter.
- Additional notes at the end of chapter or heading sections add further rules.
- These notes are available on hts.usitc.gov alongside the tariff schedule.
Common verification errors to avoid
The most common HTS verification errors come from stopping at the 6-digit international heading and not reading the US national extension. Another common error is classifying by marketing name instead of by material and function.
- Stopping at the 6-digit international heading without verifying the US national extension.
- Classifying by marketing name instead of by material, function, and construction.
- Ignoring chapter notes and heading notes that define classification boundaries.
- Using a supplier code or generic category code without verifying the specific subheading.
- Skipping the additional tariff check (Section 301) for China-origin goods.
Additional tariffs: Section 301 and other trade measures
For goods from China, additional tariffs (Section 301) may apply on top of the base HTS duty rate. These are listed separately on hts.usitc.gov and in USTR notices. Check the additional tariff column before finalizing the HTS code.
- Section 301 additional tariffs apply to specific HTS subheadings for China-origin goods.
- The additional tariff rate is listed in a separate column on hts.usitc.gov.
- Check USTR notices and the current Section 301 tariff list for the most up-to-date rates.
- The Import Duty Calculator allows you to enter a base duty rate and a separate additional tariff rate.