Browse HTS Tariff Lines

How the Harmonized Tariff Schedule is organized

The Harmonized Tariff Schedule of the United States (HTSUS) is the codified system U.S. Customs and Border Protection uses to assign duty rates to imported goods. It is published by the U.S. International Trade Commission (USITC) and updated when trade-policy actions take effect, presidential proclamations, antidumping orders, Section 301 actions, and free-trade-agreement implementations. The schedule has 22 sections, 99 chapters, and roughly 18,000 individual tariff lines. Each tariff line has a 10-digit HTS code where the first 6 digits map to the international Harmonized System (HS) maintained by the World Customs Organization, the next two digits identify the U.S. statistical heading, and the final two digits are the U.S. statistical suffix used for trade-data reporting.

Browsing tariff lines alphabetically (the letter-paged index) is one of three primary navigation paths PlainTariff offers, alongside section/chapter hierarchy and product-keyword search. Alphabetic browse is useful when the importer or researcher has a partial product name but does not know which chapter or section the product falls under. A surprising number of tariff lines are organized by common product names (apples, automobiles, batteries) rather than by industry taxonomy, so alphabetic browse often surfaces relevant lines faster than hierarchical drill-down.

Reading a tariff line page

Each tariff-line detail page shows the General (MFN) duty rate, any Special preferential rates available under free trade agreements (USMCA, GSP, CAFTA-DR, KORUS, JAPAN, etc.), and the Column 2 rate that applies to imports from non-MFN countries (currently Cuba and North Korea). Rates can be expressed as ad valorem (a percentage of customs value), specific (a dollar amount per unit of quantity), or compound (a combination of both). The detail page preserves the original rate text exactly as published by USITC and additionally extracts a numeric percentage where applicable to enable comparison and ranking.

Beyond the duty rate itself, the detail page surfaces the unit of quantity that customs uses for the line, the chapter and section it belongs to, and any additional duties that apply, antidumping (AD), countervailing (CVD), Section 201 safeguards, or Section 301 tariffs. The chapter context matters because two products with very similar descriptions can sit in different chapters with very different rates: for example, certain food products straddle the chapter boundary between agricultural commodity and prepared food, where the prepared-food chapter frequently carries 2-3x the duty rate of the raw commodity chapter.

Compliance use cases

Importers use the alphabetic browse to validate classifications a customs broker has proposed for a shipment, to find duty rates while sourcing new products, and to identify free-trade-agreement opportunities that might reduce the effective duty rate on already-imported product categories. Researchers and journalists use the browse to write about tariff incidence by product, to track which categories have been most affected by recent Section 301 actions, and to compare U.S. duty rates with rates in partner countries. Small business owners use it to estimate landed cost when evaluating whether to import directly rather than through a domestic distributor.

For binding classification determinations, always verify against the official USITC HTS site and consult a licensed customs broker. PlainTariff is an unofficial reference tool - it preserves USITC data faithfully but does not provide formal customs advice. Classification errors at the border can result in shipment delays, post-entry duty adjustments, or penalties under 19 USC 1592.

How tariff rates connect to consumer prices

Import duties feed into landed cost, which in turn feeds into wholesale and ultimately retail pricing for imported goods. The pass-through is rarely 1:1 - retailers may absorb part of the duty cost, importers may renegotiate supplier terms, and currency movements can offset or amplify the duty effect. Academic research on the 2018-2019 Section 301 tariffs found roughly 95% pass-through to U.S. wholesale prices within 6 months, with smaller and more delayed effects on retail. The implication for PlainTariff readers: an MFN duty rate increase is a real cost to importers, but the magnitude that reaches end consumers depends on competitive dynamics in the downstream supply chain.

Tariff incidence, who bears the economic cost, is technically a different question from statutory incidence (who legally pays the duty to CBP). The duty is paid by the importer of record at entry, but the economic burden can shift to exporters (via lower wholesale prices), domestic competitors (via increased market share), or consumers (via higher retail prices). Most economic studies of recent tariff actions find that the bulk of the economic incidence on consumer goods has fallen on U.S. importers and consumers rather than on foreign exporters.

Trade-program preferences worth knowing about

Beyond the standard MFN rates, several preference programs can substantially reduce or eliminate duty on qualifying imports. USMCA covers Canada and Mexico and provides duty-free treatment for goods that meet rules of origin (which can be complex, automotive, textile, and agricultural ROOs are particularly stringent). CAFTA-DR covers Central American countries and the Dominican Republic. KORUS covers Korea. JAPAN, AUSTRALIA, ISRAEL, and BAHRAIN each have bilateral FTAs with product-specific carve-outs. GSP (Generalized System of Preferences) provides duty-free entry for qualifying developing-country goods.

Each preference program has its own claim procedure, generally an importer self-certification at entry, supported by supplier documentation that the goods meet the program's rules of origin. Misclaimed preferences are a frequent source of post-entry duty assessments and penalties, so importers should consult a licensed customs broker before claiming a preference for the first time on a new product or supplier combination.