How to Read an HTS Code
The Harmonized Tariff Schedule is a 10-digit classification system that assigns a tariff rate to every product imported into the United States. Here is how it is organized and how to use it.
Key Takeaway
Every imported product must be classified under a 10-digit HTS code. The code determines the duty rate. The classification follows a strict hierarchy: Section → Chapter → Heading → Subheading → US subdivision → Statistical suffix. The first six digits are internationally standardized (shared with 200+ countries); the last four are US-specific.
The Structure of an HTS Code
A complete HTS code is 10 digits, typically written as four groups separated by periods: XXXX.XX.XX.XX. Each group adds specificity to the classification. Here is what each segment means:
| Digits | Name | What It Identifies | Example |
|---|---|---|---|
| 01–02 | Chapter | Broad product family (99 chapters) | 64 = Footwear |
| 03–04 | Heading | Product category within chapter | 6401 = Waterproof footwear |
| 05–06 | Subheading | International refinement (HS shared globally) | 6401.10 = With metal toe-caps |
| 07–08 | US Subdivision | US-specific further breakdown (duty rate set here) | 6401.10.00 |
| 09–10 | Statistical Suffix | Census Bureau statistical reporting | 6401.10.00.30 |
The 22 Sections: The Top Level
The HTS is organized into 22 sections, each covering a broad area of commerce. Sections do not have their own tariff rates, they are purely an organizing principle. Section notes (legal text that appears before the section) define the scope and provide rules that govern how all chapters in that section are classified.
| Section | Chapters | Coverage |
|---|---|---|
| I | 01–05 | Live animals, animal products |
| II | 06–14 | Vegetable products |
| III | 15 | Animal or vegetable fats and oils |
| IV | 16–24 | Food, beverages, tobacco |
| V | 25–27 | Mineral products |
| VI | 28–38 | Chemicals and chemical products |
| VII | 39–40 | Plastics and rubber |
| VIII | 41–43 | Leather, furskins, and articles thereof |
| IX | 44–46 | Wood and wood products |
| X | 47–49 | Pulp, paper, and paperboard |
| XI | 50–63 | Textiles and textile articles |
| XII | 64–67 | Footwear, headgear, umbrellas |
| XIII | 68–70 | Stone, plaster, ceramic, glass |
| XIV | 71 | Precious metals, gems, jewelry |
| XV | 72–83 | Base metals and articles of base metal |
| XVI | 84–85 | Machinery, electrical equipment |
| XVII | 86–89 | Vehicles, aircraft, ships |
| XVIII | 90–92 | Optics, precision instruments, clocks |
| XIX | 93 | Arms and ammunition |
| XX | 94–96 | Furniture, toys, miscellaneous manufactured goods |
| XXI | 97 | Works of art, collectors' pieces |
| XXII | 98–99 | Special classification provisions (US only) |
How to Look Up a Tariff Rate
Finding the right rate for a product takes a few steps:
- Search or browse by product. Use the PlainTariff search to find codes by description. Or browse sections and chapters to navigate the hierarchy.
- Read the chapter and section notes. Legal notes define what is and is not included in each category. They govern conflicts between headings.
- Apply the General Rules of Interpretation (GRIs). CBP uses six standardized rules to resolve classification ambiguity. Products with multiple possible classifications follow a priority order.
- Check the duty rate at the 8-digit level. This is where the actual tariff rate is specified. The 9th and 10th digits are statistical suffixes with no rate implications.
- Verify country of origin. The duty rate may differ depending on whether the goods come from a country with an FTA, the general MFN rate applies, or additional duties are in effect. See our tariff impact guide for how country of origin affects rates.
Common HTS Classification Examples
Worked Example: Importing Leather Handbags
A US retailer imports leather handbags from Italy valued at $12,500. The HTS code is 4202.21.45.00 - Leather handbags with outer surface of leather. The MFN (Column 1 General) duty rate is 5.3%.
| Item | Value | Rate | Duty Owed |
|---|---|---|---|
| Leather handbags (4202.21.45) | $12,500 | 5.3% | $662.50 |
| Total landed cost | $12,500 + $662.50 = $13,162.50 | ||
Duty-Free vs. Low-Duty Categories
Many products enter the US at 0% duty under MFN treatment. Chapter 99 provisions and special rate programs can further reduce or eliminate duties for qualifying countries.
| Product | HTS Code | MFN Rate | FTA Rate (e.g. USMCA) |
|---|---|---|---|
| Coffee (not roasted) | 0901.11.00 | Free | Free |
| Smartphones | 8517.13.00 | Free | Free |
| Wool suits | 6203.11.20 | 14.7% | Free (USMCA) |
| Passenger cars | 8703.23.00 | 2.5% | Free (USMCA) |
| Cigarettes | 2402.20.80 | 350% | 350% |
Understanding Chapter and Section Notes
Chapter notes are legally binding definitions that determine what products belong in each chapter. For example, Chapter 64 (Footwear) excludes footwear that is specifically designed for sports, those items fall under Chapter 95 (Toy, games, and sports equipment). Misreading chapter notes is the most common classification error.
Using the Statistical Suffix
The 9th and 10th digits of an HTS code are the statistical suffix, used by the Census Bureau for trade data collection. They do not affect the duty rate but are required on import documentation. Two products with the same 8-digit code but different statistical suffixes pay the same duty rate.
Cross-References and Exclusions
Many HTS entries include cross-references to other chapters or specific exclusions. For instance, medical devices may be classified under Chapter 90 (Optical, photographic, precision instruments) rather than Chapter 94 (Furniture) even though they may physically resemble furniture items. Always verify classification by reading the full heading text and chapter notes.
Classification Disputes and Binding Rulings
Classification is not always straightforward. US Customs and Border Protection (CBP) can challenge an importer's classification upon review. To get certainty before importing, businesses can request a binding ruling from CBP, an official written determination of the correct HTS code and applicable duty rate for a specific product. Binding rulings are published in CBP's online CROSS database and carry legal force.
Tariff engineering, redesigning a product specifically to qualify for a lower HTS classification, is legal if done legitimately. However, misclassifying goods on import documents is a customs violation that can result in penalties, back duties, and in serious cases, seizure of goods.
Frequently Asked Questions
What does HTS stand for?
HTS stands for Harmonized Tariff Schedule. The full name is the Harmonized Tariff Schedule of the United States (HTSUS). It is based on the international Harmonized System (HS) developed by the World Customs Organization (WCO), which is used by more than 200 countries to classify traded goods. The first six digits of any HTS code are internationally standardized; the last four digits are US-specific.
How many digits are in an HTS code?
A complete US HTS code is 10 digits. The first two digits identify the chapter, digits 3-4 identify the heading, digits 5-6 identify the subheading (this is where international harmonization ends), digits 7-8 add a US-specific subdivision, and digits 9-10 are the statistical suffix used by the Census Bureau. For import duty purposes, the rate is assigned at the 8-digit level.
What is the difference between an HTS heading and a subheading?
A heading is a 4-digit code that defines a general product category within a chapter. A subheading refines that category at 6 or more digits. For example, Chapter 64 covers footwear. Heading 6401 covers waterproof footwear. Subheading 6401.10 narrows to waterproof footwear with metal toe-caps. Additional subheadings at the 8- and 10-digit level specify materials, construction, and use. The duty rate is set at the most specific level that applies to the product.
Can the same product have different HTS codes?
Yes. How a product is classified depends on its material, construction, function, and sometimes its intended use. A garment made of cotton will have a different HTS code than the same-style garment made of polyester. A tool used for one purpose may be classified differently than an identical tool marketed for another purpose. Classification disputes are common, and CBP issues binding rulings to resolve them.
What are the 22 sections of the HTS?
The 22 sections group the 99 chapters into broad commodity areas. Section I covers live animals and animal products. Section II covers vegetable products. Section III covers fats and oils. Sections IV-VIII cover food and beverages, mineral products, chemicals, plastics, and leather. Sections IX-XI cover wood, paper, and textiles. Sections XII-XVI cover footwear, stone, metals, and machinery. Section XVII covers vehicles and transportation. Sections XVIII-XXI cover optics, arms, furniture, and art. Section XXII is a special provisions section.
Where can I find the official HTS?
The official Harmonized Tariff Schedule is published and maintained by the U.S. International Trade Commission (USITC) at hts.usitc.gov. It is updated regularly through supplements. The 2026 Basic Edition is the current edition. PlainTariff mirrors the complete HTS database with search and browse tools to make it more accessible than the official PDF or raw data files.
Sources
- U.S. International Trade Commission, Harmonized Tariff Schedule of the United States 2026 Basic Edition
- World Customs Organization, Harmonized System explanatory notes
- U.S. Customs and Border Protection, CROSS binding ruling database and classification guides
This content is for general informational purposes only and does not constitute legal or trade compliance advice. HTS classifications require careful analysis of official notes and CBP guidance. Consult a licensed customs broker or trade attorney for import classification decisions.
Sources & data notes
The figures in this guide come from two public datasets: the U.S. International Trade Commission’s Harmonized Tariff Schedule (HTS) for duty rates and classifications, and the FAO FAOSTAT trade database for agricultural import and export flows. Both are queried directly, so the numbers here match the listing and detail pages elsewhere on PlainTariff.
A few limits worth knowing: tariff rates can change between USITC revisions – Section 301 and 232 actions, anti-dumping and countervailing duties – so always confirm a current rate at hts.usitc.gov before acting on it. FAO trade values lag one to two years behind the calendar date and are converted from FAO’s 1,000-USD reporting units. Where a number is illustrative rather than queried from the data, it is labeled as an example.
