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HS codes: what they are and how the digits work
An HS code is the 6-digit product code customs use worldwide. How the digits are built, how the US, EU, UK and Canada extend them, and what a wrong code costs.
Updated · 13 official sources
An HS code is the six-digit number that identifies a product in the Harmonized System, the World Customs Organization's shared list of traded goods, and each country adds two to four digits of its own for duty rates and statistics. Customs, carriers, regulators and tax authorities all read it, so the code decides what a parcel pays and which checks it has to pass.
Rules as of 30 October 2026.
What is an HS code?#
An HS code is a product's place in the Harmonized Commodity Description and Coding System, which the WCO maintains under an international convention. The WCO says more than 200 countries and economies base their customs tariffs and trade statistics on it, and that over 98% of the merchandise in international trade is classified in it.
The system went into effect on 1 January 1988 and groups goods into more than 5,000 commodity groups, each with its own six-digit code. Finding the right one is called classification, and it follows six legal rules applied in order, the General Rules of Interpretation. The short definition is also in our glossary.
How are the six digits built?#
The six digits of an HS code are three pairs: chapter, heading and subheading. Each pair narrows the one before it, so two digits say "knitted apparel", four say "T-shirts" and six say "of cotton". Above the chapters sit 21 sections that group related chapters, but sections have no digits of their own.
| Level | Digits | Example | What it says |
|---|---|---|---|
| Section | None | XI | Textiles and textile articles |
| Chapter | 2 | 61 | Articles of apparel and clothing accessories, knitted or crocheted |
| Heading | 4 | 61.09 | T-shirts, singlets and other vests, knitted or crocheted |
| Subheading | 6 | 6109.10 | Of cotton |
HS 2022, the edition in force, uses 96 chapters numbered 01 to 97, with chapter 77 left empty. The wording that decides a classification is in the headings and in the legal notes at the start of each section and chapter, not in the short titles. You can browse every chapter, heading and subheading in the HS code lookup.
How do countries extend the HS code?#
Countries extend the HS code by adding digits after the first six, which stay identical everywhere. The extra digits carry national duty rates, quotas, trade measures and statistics, so the same cotton T-shirt has a 10-digit code in the United States, an 8-digit code in the EU's Combined Nomenclature and a 10-digit code in the UK and Canada.
| Country or union | National code | Digits | What the extra digits do |
|---|---|---|---|
| United States | Harmonized Tariff Schedule (HTSUS) | 10 | Digits 7 and 8 are the legal rate line that sets the duty; digits 9 and 10 are a statistical suffix |
| European Union | Combined Nomenclature (CN) | 8 | Digits 7 and 8 are EU subheadings that set the common customs tariff |
| European Union | TARIC | 10 | The EU's integrated tariff, which adds trade defense duties, quotas, suspensions and restrictions to the CN lines |
| United Kingdom | Commodity code | 10 on imports, 8 on exports | The first 8 digits set the duty; digits 9 and 10 add detail on import declarations |
| Canada | Classification number | 10 | Digits 1 to 8 are the tariff item; digits 9 and 10 are the statistical suffix |
Only the destination's tariff can tell you what the extra digits are. In the US, a rate line with no statistical breakout gets 00 as its last two digits, but many lines are split further, so padding a six-digit code with zeros is a guess, not a classification. The US also uses a separate export code, the Schedule B number. We compare the national systems in more depth in HS vs HTS vs CN/TARIC.
Who uses HS codes?#
HS codes are used by everyone who handles a cross-border shipment: customs to set the duty, apply low-value rules and decide which restrictions apply, carriers to file advance cargo data, product regulators to pick out goods that need a filing, and statistics offices to count trade. A seller supplies the code once and every party reuses it.
| Who | What they use the code for |
|---|---|
| Customs | The duty rate, plus quotas, restraints and embargoes that apply to the goods |
| Carriers and airlines | Advance cargo filings: US air cargo data must carry a precise description or a 6-digit HTS code |
| Product regulators | Spotting regulated goods, such as consumer products that need CPSC certificate data at US entry |
| Low-value regimes | Charges such as the EU's €3 duty on low-value parcels, which is counted per tariff classification |
| Exporters | Export declarations, which use the origin country's own export code |
What goes wrong when the HS code is wrong?#
A wrong HS code charges the wrong duty, and the importer answers for it, not the carrier. In the US the importer of record has to use reasonable care to classify goods, and CBP warns that errors can bring delays, extra duty with interest, detention or seizure, and civil or criminal penalties. The damage often goes beyond duty.
Here is how the code changes the duty on one $30 men's cotton T-shirt entering the US, at the general rates in the HTSUS:
| Declared as | HTS line | General rate | Duty on $30 |
|---|---|---|---|
| Knitted cotton T-shirt (correct) | 6109.10.00 | 16.5% | $4.95 |
| Woven cotton shirt (wrong) | 6205.20.20 | 19.7% | $5.91 |
Additional duties for some countries of origin come on top of the general rate; our US tariffs page lists the ones in force. The other common failures:
- There's no low-value cushion in the US any more. CBP's interim final rules of 24 June 2026 suspended the de minimis exemption indefinitely, so shipments worth $800 or less need a formal or informal entry, and the code sets the duty on every parcel.
- Agency filings get missed. Since 8 July 2026, CPSC's revised certificate rule requires certificate data to be filed electronically at entry for regulated consumer products, and the CPSC eFiling checker shows which HTS codes are on CPSC's list.
- Low-value charges come out wrong. Between 1 July 2026 and 1 July 2028 the EU charges €3 per tariff classification on parcels worth up to €150, so a parcel with two codes pays €6.
How do you find the right HS code?#
Finding the right HS code starts with a precise description of what the product is, what it's made of and what it does. From there you work down from chapter to heading to subheading, reading the legal notes at each step, and finish with the destination's own digits. The steps are short; the judgment is in the notes.
- Describe the product in plain words: what it is, the material with percentages, and its use. Our guide to product descriptions shows what customs accepts.
- Find the chapter and read its section and chapter notes, which often include or exclude goods by name.
- Choose the heading by the wording and the notes, using the General Rules of Interpretation when two headings fit.
- Narrow to the six-digit subheading, comparing only subheadings at the same level.
- Add the destination's digits from its official tariff.
- Check published rulings for similar products. In the US, CBP's rulings are searchable in CROSS, and importers can ask CBP for a binding ruling before they import.
The border.bot HS code classifier follows the same steps and returns the code in the destination's format, with the tariff's wording at every level.
- The General Rules of Interpretation, in plain words: The six General Rules of Interpretation decide which HS heading a product falls in. Each rule in plain words, in the order customs use them, with an example.
- How to write product descriptions customs accept: What customs needs in a goods description: what the item is, its material and its use, the terms US and EU filings reject, and bad versus good examples.
- Sets, kits and bundles: how to classify and declare them: When a gift box or kit can share one HS code under Rule 3(b), when each item needs its own, and how that changes the declaration and the EU's €3 duty.
- HS editions: how the code list changes every five years: The WCO revises the Harmonized System about every five years. What HS 2022 changed, what HS 2028 brings on 1 January 2028, and how to re-check your codes.
Common questions#
Is an HS code the same in every country?#
The first six digits are the same in every country that uses the Harmonized System. The digits after that are national, so a full US, EU, UK or Canadian code for the same product can differ.
How many digits does an HS code have?#
Six. National codes built on it are longer: 10 digits in the US, the UK (on imports) and Canada, 8 for the EU's Combined Nomenclature and 10 for the EU's TARIC.
Who is responsible for the HS code on an import?#
The importer of record. A broker or carrier often files the entry, but in the US the duty to classify with reasonable care stays with the importer.
Can I use my supplier's HS code?#
As a starting point only. A supplier's code may come from another country's tariff or an older HS edition, so check it against the destination's tariff before you declare it.
Sources#
- WCO: What is the Harmonized System (HS)? (opens in a new tab), World Customs Organization, checked 2026-10-30
- WCO Trade Tools: Harmonized System 2022 sections (opens in a new tab), World Customs Organization, checked 2026-10-30
- CBP: What Every Member of the Trade Community Should Know About: Tariff Classification (opens in a new tab), U.S. Customs and Border Protection, page updated 2026-01-07
- USITC: Harmonized Tariff Schedule search (opens in a new tab), U.S. International Trade Commission, 2026 edition, checked 2026-10-30
- CBSA Memorandum D10-13-1: Tariff Classification of Goods (opens in a new tab), Canada Border Services Agency, 2026-03-20
- HMRC: Using commodity codes and related additional codes in the Customs Declaration Service (opens in a new tab), HM Revenue and Customs, updated 2025-02-10
- European Commission: Combined Nomenclature (opens in a new tab), European Commission, checked 2026-10-30
- European Commission: EU Customs Tariff (TARIC) (opens in a new tab), European Commission, checked 2026-10-30
- CBP: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network (91 FR 37789) (opens in a new tab), Federal Register, 2026-06-24
- CPSC: Certificates of Compliance (90 FR 1800) (opens in a new tab), Federal Register, 2025-01-08, effective 2026-07-08
- European Commission: Guidance and legal text for the temporary flat fee on low-value imports (opens in a new tab), European Commission, 2026-06-08
- CBP CSMS #62081967: ACAS Vague and Unacceptable Description Rejection (opens in a new tab), U.S. Customs and Border Protection, 2024-09-05
- Census Bureau: Schedule B (opens in a new tab), U.S. Census Bureau, checked 2026-10-30