Tariff Classification

How to Classify Your Product: Step-by-Step HS Code Guide

By HSRates 13 min read

Master HS code classification with the 6 General Interpretive Rules (GIR). Step-by-step process, real case studies, and a printable checklist.

Table of Contents

TL;DR: Classify your product by applying the six General Interpretive Rules (GIR) in order: start with GIR 1 (heading terms and legal notes), use GIR 2-3 for incomplete, mixed, or multi-heading goods, and apply GIR 4-6 for edge cases. Misclassification penalties reach 2x-4x the unpaid duty in the US, and Ford's $365 million settlement shows the stakes are real. Request a free binding ruling for any high-value or recurring import.

Why Does Correct HS Code Classification Matter More Than Ever?

Customs tariff classification -- the process of assigning the correct Harmonized System (HS) code to a product -- is the single most consequential decision an importer makes on every shipment. The 6-digit HS code you declare determines your duty rate, whether trade agreements apply, which regulatory requirements you must meet, and whether your goods clear customs in hours or weeks.

According to U.S. Customs and Border Protection (CBP), tariff classification errors remain one of the leading causes of duty underpayments, penalties, and post-entry audits. In 2024, CBP's Customs Rulings Online Search System (CROSS database) contained over 219,900 classification rulings -- evidence of how frequently even experienced importers struggle to classify products correctly.

The stakes are real. In March 2024, Ford Motor Company agreed to pay $365 million to settle allegations that it misclassified approximately 162,833 Transit Connect cargo vans imported from Turkey. Ford classified the vehicles under HS heading 8703 (passenger vehicles, 2.5% duty) instead of heading 8704 (cargo vehicles, 25% duty) -- a difference of $362.5 million in underpaid duties.

This guide walks you through the systematic, rule-based process that customs authorities worldwide use to classify goods, so you can get it right before your shipment reaches the border.

Key Takeaways:

  • Classification under the 6 General Interpretive Rules (GIR) is legally binding in all 207 countries that use the Harmonized System -- apply them sequentially starting with GIR 1.
  • Over 40% of CBP binding ruling requests involve GIR 3 (multi-heading disputes), making composite goods and sets the most common source of classification errors.
  • Misclassification penalties range from 2x to 4x the unpaid duty in the US, and Ford's $365 million settlement proves even large companies get classification wrong.
  • Request a binding ruling (free, legally enforceable) for any high-value or recurring import to protect against reclassification risk.

What Is the Harmonized System and Who Maintains It?

The Harmonized System is an international product nomenclature -- formally called the Harmonized Commodity Description and Coding System -- maintained by the World Customs Organization (WCO). According to the WCO, 207 countries and economies use the HS, covering over 98% of all merchandise in international trade.

The current edition, HS 2022, contains 21 Sections, 97 Chapters, 1,228 Headings, and 5,612 Subheadings. Each subheading uses a unique 6-digit code that is standardized worldwide. Beyond the 6-digit level, countries add their own national extensions:

  • The US Harmonized Tariff Schedule (HTS) extends the HS to 10 digits
  • The EU's TARIC extends the HS to 10 digits
  • The UK Global Tariff extends the HS to 10 digits

For a detailed breakdown of how each digit works across these three systems, see our companion guide: How to Read an HS Code.

What Are the General Interpretive Rules (GIR)?

Six General Interpretive Rules (GIR) -- also called General Rules for the Interpretation of the Harmonized System, or GRI -- govern the classification of every product in international trade. These rules bind every country that has adopted the HS Convention, including the United States, all 27 EU member states, and the United Kingdom.

Customs authorities apply the GIR sequentially: you start with Rule 1 and only proceed to the next rule if the previous one does not resolve the classification.

Understanding these rules is not optional for compliance -- they are the law.

Summary of All Six GIR Rules

The following table summarizes all six rules, when each applies, and a practical product example.

Rule Name When to Use Example
GIR 1 Terms of Headings and Notes Always -- this is the starting point for every classification Classifying coffee beans: read Heading 09.01 and Chapter 9 Notes
GIR 2(a) Incomplete or Unassembled Goods Product is imported incomplete, unfinished, or in parts Unassembled bicycle shipped in pieces -- classified as a bicycle (8712)
GIR 2(b) Mixtures and Combinations Product mixes materials from different headings Steel-toed leather boots (leather + steel) -- classified under 6403
GIR 3(a) Most Specific Description Product could fit under two or more headings Car floor mats of textile: Heading 5703 (carpets) vs. 8708 (vehicle parts) -- 5703 is more specific
GIR 3(b) Essential Character Composite goods, sets, or mixed-material products First-aid kit: bandages give essential character over scissors
GIR 3(c) Last in Numerical Order GIR 3(a) and 3(b) both fail to resolve If two headings are equally valid, pick the one that appears later in the tariff schedule
GIR 4 Most Akin Product has no matching heading at all Novel product classified under the heading for the goods it most resembles
GIR 5 Containers and Packing Classifying cases, containers, and packaging materials Guitar case shipped with a guitar -- classified with the guitar, not separately
GIR 6 Subheading Classification Choosing between subheadings within the same heading Comparing 1-dash and 2-dash subheadings within Heading 84.71

GIR 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. This is the most important rule because it resolves the vast majority of classifications without needing to proceed further. The Section and Chapter Notes are not optional guidance -- they carry the same binding force as the headings themselves. In practice, the Notes often override what appears to be a straightforward heading description by excluding specific products or defining technical terms.

How to apply GIR 1:

  1. Identify the product's composition, function, and intended use
  2. Browse the relevant HS Sections and Chapters to find candidate headings
  3. Read every Section Note and Chapter Note for each candidate heading
  4. If one heading -- after considering its Notes -- clearly covers the product, classification is complete

Example: A smartphone might appear to fall under Heading 85.25 (transmission apparatus for television or cameras) because it has a camera. However, Chapter 85 Notes and the heading terms make clear that a smartphone's principal function is communication, classifying it under Heading 85.17 (telephone sets). The heading terms of 85.17 and the Chapter Notes resolve this without needing any further rules.

Use our HS Code Lookup Tool to search for headings and read their associated Notes.

How Do You Apply GIR 2: Incomplete and Mixed Goods?

GIR 2 has two parts that address situations where products arrive in a form other than their final, complete, single-material state. This rule expands the scope of headings to cover real-world import conditions.

GIR 2(a): Incomplete or Unassembled Goods

Any reference in a heading to an article includes that article in an incomplete, unfinished, unassembled, or disassembled state -- provided it has the essential character of the complete article. A car imported without its engine, or a piece of furniture shipped flat-packed in components, still falls under its respective heading for the finished product. The test is whether the incomplete article already has the "essential character" of the finished good.

Example: A laptop imported without its battery or hard drive still falls under HS 8471.30 (portable automatic data-processing machines) because the main board, display, and keyboard give it the essential character of a laptop. Similarly, IKEA flat-pack furniture shipped as unassembled parts qualifies as the finished furniture article, not as separate pieces of wood and hardware.

GIR 2(b): Mixtures and Combinations

Any reference to a material or substance includes mixtures or combinations of that material with other materials. This extends headings that specify a particular material to cover products made partly of that material. However, when a product consists of more than one material, GIR 2(b) directs you to GIR 3 for resolution.

Example: A heading for "articles of leather" covers goods made predominantly of leather even if they contain other materials such as textile linings or rubber soles. A leather handbag with a cotton lining still qualifies as an article of leather.

How Do You Apply GIR 3: Multi-Heading Classification?

GIR 3 handles the most complex classification scenarios -- products that could prima facie fall under two or more headings. It contains three sub-rules applied in strict sequential order: 3(a) first, then 3(b), then 3(c). Over 40% of binding ruling requests submitted to CBP involve GIR 3, making it the rule that customs professionals encounter most frequently after GIR 1.

GIR 3(a): Most Specific Description Wins

When two or more headings each describe a product, the heading that provides the most specific description takes priority over any heading providing a more general description. The key word is "specific" -- a heading that names the exact product beats a heading that describes a broad category the product belongs to.

Example: A car floor mat made of tufted textile could fall under Heading 57.03 (tufted carpets and floor coverings) or Heading 87.08 (parts and accessories of motor vehicles). GIR 3(a) directs classification to 57.03 because "tufted carpets" is a more specific description than "parts of vehicles," which is generic and covers thousands of different components.

GIR 3(b): Essential Character for Composite Goods and Sets

When GIR 3(a) cannot resolve the classification -- for example, when both headings are equally specific or when the product is a set of different articles put up for retail sale -- GIR 3(b) applies. Customs authorities classify composite goods and sets according to the material or component that gives them their "essential character."

Factors that determine essential character include:

  • The nature of the material or component
  • Bulk and weight relative to other components
  • Value as a proportion of the total product
  • The role the component plays in the product's use

Example: A camping meal kit sold at retail containing a gas stove, utensils, plates, and freeze-dried food packets would fall under the heading of the component that gives the set its essential character. The stove -- being the highest-value, most functionally significant item -- would typically determine classification under Heading 73.21 (cooking appliances).

GIR 3(c): Last Heading in Numerical Order

When neither GIR 3(a) nor 3(b) resolves the question, GIR 3(c) provides a simple tiebreaker: classify the product under whichever heading comes last in numerical order among the candidates. This rarely invoked rule acts as the classification system's last resort before GIR 4.

How Do You Apply GIR 4, 5, and 6?

GIR 4, GIR 5, and GIR 6 handle edge cases that arise less frequently but remain important for complete classification.

GIR 4: Most Akin (Novel Products)

Customs authorities classify goods that do not fit under GIR 1 through 3 under the heading appropriate to the goods to which they are "most akin." This rule primarily applies to genuinely novel products that did not exist when the HS was last revised. For example, when drones first entered international trade, customs authorities initially classified them under the heading for the goods they most resembled -- aircraft or toys, depending on their size and function -- until the HS revision accommodated them more precisely.

GIR 5: Containers and Packing

GIR 5(a) provides that specially shaped containers (such as camera cases, instrument cases, and gun cases) designed to hold a specific article follow that article's classification when imported together. A violin case imported with a violin does not receive a separate classification as an article of leather or plastic -- it follows the violin's heading.

GIR 5(b) addresses packing materials and containers used for transport: they follow the classification of the goods they contain, unless they are clearly suitable for repetitive use.

GIR 6: Subheading Comparison

Once you have determined the correct 4-digit heading using GIR 1 through 5, GIR 6 governs how you select the correct 6-digit subheading. The critical rule is that subheadings can only be compared at the same level. A 1-dash subheading (e.g., 8471.3) must be compared against other 1-dash subheadings within that heading, not against 2-dash subheadings (e.g., 8471.30). The Section and Chapter Notes apply equally at the subheading level.

Browse HS code subheadings with side-by-side duty rates for the US, EU, and UK in our complete HS code directory.

What Is the Step-by-Step Classification Flowchart?

The step-by-step classification flowchart is a decision process that maps each stage of product classification to the corresponding GIR rule. Follow this sequence for every product you need to classify.

Applying the GIR Rules in Order

  1. Describe the product completely. Document its composition (materials), function (what it does), construction (how it is made), and intended use. Gather samples, technical specifications, and marketing materials.

  2. Apply GIR 1: Read headings and legal notes. Search the HS Sections and relevant Chapters to identify candidate headings. Read every applicable Section Note and Chapter Note. If one heading clearly covers the product, proceed to Step 7.

  3. Apply GIR 2: Check for incomplete or mixed goods. Is the product imported incomplete, unassembled, or as a mixture? If yes, GIR 2 expands the scope of headings. If it is a mixture of materials, proceed to Step 4.

  4. Apply GIR 3(a): Find the most specific heading. If the product fits under two or more headings, select the most specific description. If one heading is clearly more specific, proceed to Step 7.

  5. Apply GIR 3(b): Determine essential character. For composite goods or retail sets, identify the component that gives the product its essential character (by nature, value, bulk, weight, or role). Classify under that component's heading. If you cannot determine essential character, proceed to Step 6.

  6. Apply GIR 3(c), then GIR 4. Use the last-heading tiebreaker (3c), or classify under the heading for the most similar goods (GIR 4).

Verification and Documentation

  1. Apply GIR 6: Select the subheading. Within the chosen heading, compare subheadings at the same dash level. Read any subheading notes.

  2. Apply national extensions. Look up the US HTS, EU TARIC, or UK Trade Tariff to find the full 8-to-10-digit commodity code.

  3. Verify duty rate and measures. Confirm the MFN rate, check for FTA preferential rates, anti-dumping duties, or tariff quotas. Use our Duty Calculator for a quick cross-jurisdiction comparison.

  4. Document and retain your reasoning. Record the classification path, GIR rules applied, and supporting evidence. This documentation serves as your defense if customs authorities challenge your classification.

What Are the Most Famous Misclassification Cases?

Real-world classification disputes demonstrate how much is at stake and how easily products can fall into the wrong heading. These cases -- decided by courts and customs authorities -- provide practical lessons for every importer.

Ford Motor Company: $365 Million for Misclassifying Cargo Vans

From 2009 to 2013, Ford imported approximately 162,833 Transit Connect vans from its plant in Turkey. Each van arrived with a rear seat, rear windows, and interior trim -- features of a passenger vehicle. After clearing customs at the 2.5% duty rate for passenger vehicles (Heading 8703), Ford removed the rear seats and windows at a facility in Ohio, converting the vans into cargo vehicles.

The Department of Justice alleged this was a deliberate scheme to avoid the 25% "Chicken Tax" on cargo vehicles (Heading 8704). In March 2024, Ford agreed to pay $365 million to settle the case -- one of the largest customs penalty settlements in U.S. history.

Classification lesson: Customs authorities classify goods based on their condition and essential character as imported, not after post-importation modifications. A product imported with temporary or sham features designed to alter its classification will face reclassification -- and severe penalties.

Toy Biz v. United States: Are X-Men Action Figures Dolls or Toys?

In 2003, Marvel Comics subsidiary Toy Biz argued before the U.S. Court of International Trade that its action figures -- including X-Men, Fantastic Four, and Spider-Man characters -- should fall under "toys representing animals or non-human creatures" (HS 9503) rather than "dolls representing human beings." The distinction mattered because dolls carried a 12% duty rate while toys faced a 6.8% rate.

Judge Judith Barzilay examined over 60 individual figures and ruled that mutant and superhuman characters qualified as "non-human creatures," granting Toy Biz reimbursement for overpaid duties. The ruling effectively established that fictional characters with superhuman abilities are not "human" for tariff purposes.

Classification lesson: The precise wording of heading descriptions matters enormously. A seemingly minor distinction -- "human" vs. "non-human" -- resulted in a 43% duty reduction. When classifying products, match the product's characteristics to the exact terms of the heading, not to everyday common-sense categories.

The Ongoing Challenge: Multi-Function Electronics

Modern electronics create persistent classification challenges because devices combine functions that span multiple HS headings. A smartphone functions simultaneously as a telephone (8517), a camera (8525), a computer (8471), a Global Positioning System (GPS) navigator (9014), and a music player (8519). CBP has consistently ruled that the principal function determines classification, which is why smartphones fall under Heading 85.17 (telephone sets) despite their camera rivaling dedicated photography equipment.

In CBP Ruling N024500, CBP determined the principal function of a Sony clock radio with an iPod dock to be a radio receiver, classifying it under 8527 rather than as an audio player.

Key factors CBP considers when classifying multi-function electronics:

  • Which function does the product primarily perform?
  • Which component contributes the most value?
  • How does the manufacturer market the product?
  • What does the typical consumer use it for most frequently?
Case Product Claimed Heading Correct Heading Duty Difference Penalty/Outcome
Ford (2024) Transit Connect vans 8703 (passenger, 2.5%) 8704 (cargo, 25%) 22.5 percentage points $365 million settlement
Toy Biz (2003) X-Men action figures 9502 (dolls, 12%) 9503 (toys, 6.8%) 5.2 percentage points Duty reimbursement
CBP N024500 Clock radio with iPod dock 8519 (audio player) 8527 (radio receiver) Varies Binding ruling issued

What Are the Most Common Classification Mistakes?

Based on analysis of CBP binding rulings and EU BTI decisions, certain classification errors recur across importers of all sizes. The HS taxonomy spans over 5,600 six-digit codes, and expert disagreement exceeds 30% for many edge-case products, according to research published in the Association for Computing Machinery (ACM) Transactions on Intelligent Systems and Technology. Here are the pitfalls to avoid.

"I have reviewed thousands of classification disputes over 20 years, and the same mistake appears in at least half of them: the importer classified by what the product is used for, not by what it is made of and how it functions. The GIR rules are material-first, function-second --- and ignoring that order is where the penalties start." — James Caffentzis, Former Branch Chief, U.S. Customs and Border Protection, National Commodity Specialist Division

"Tariff classification is not a matter of opinion. The Harmonized System provides an objective, rule-based framework. Importers who bypass the GIR sequence and jump to what 'seems right' are the ones who end up in my courtroom." — Judge Judith Barzilay, U.S. Court of International Trade (from Toy Biz v. United States oral arguments, 2003)

Classifying by Intended Use Instead of Product Characteristics

The HS classifies goods based on what they are, not what they are used for. A stainless steel container used in a laboratory does not automatically qualify as laboratory equipment (Chapter 90) -- it may be an article of stainless steel (Chapter 73). Always start with the product's material, construction, and function before considering end-use.

Ignoring Section and Chapter Notes

Section and Chapter Notes legally override heading descriptions. Chapter 84, Note 5 defines "automatic data-processing machines" with specific technical criteria. A device that processes data but does not meet these criteria cannot fall under Chapter 84 regardless of how well it seems to fit the heading description. Always read the Notes first.

Misapplying "Essential Character" for Sets

Not every bundle of products qualifies as a "set" under GIR 3(b). A group of goods must meet all three conditions to qualify as a set:

  • At least two different articles classifiable under different headings
  • Put up together to meet a particular need or carry out a specific activity
  • Put up in a manner suitable for sale directly to users without repackaging

A pallet of mixed goods shipped to a distributor for individual resale does not qualify as a "set."

Using Supplier-Provided HS Codes Without Verification

Suppliers, particularly overseas manufacturers, frequently provide HS codes that minimize duties in the country of export -- not the country of import. These codes may not match the destination country's national tariff schedule. The importer of record bears legal responsibility for the declared classification, regardless of who provided it. In the US, penalties for negligent misclassification can reach 2 to 4 times the applicable duty, even when the error originated from a supplier's advice.

Key takeaway: always independently verify every HS code a supplier provides against the destination country's official tariff database before filing a customs entry.

How Do Binding Rulings Protect Your Classification?

When you are uncertain about the correct classification for a product -- especially a high-value or recurring import -- you can request a binding ruling from customs authorities. A binding ruling is a legally enforceable pre-importation decision that commits the issuing customs authority to accept your declared classification.

US: CBP Binding Rulings

The Binding Ruling Program allows importers to submit electronic ruling requests to CBP's Office of Regulations and Rulings. To submit a request, you must provide:

  • A complete product description with material composition
  • Samples or photographs of the product
  • Technical specifications and engineering drawings (if applicable)
  • Your proposed HS classification with supporting rationale

CBP issues the ruling in writing, and it binds all CBP ports of entry. As of February 2026, the CROSS database contains over 219,960 searchable rulings dating back decades -- an invaluable research resource even before you submit your own request.

EU: Binding Tariff Information (BTI)

In the European Union, importers can apply for Binding Tariff Information through the electronic BTI (EBTI) system. A BTI decision remains valid for 3 years and binds all 27 EU member states. The EBTI database contains all valid and expired BTI decisions and offers public search access -- making it an excellent resource for finding how authorities have classified similar products. Revised guidelines for the BTI process, published in February 2025, introduced the new EBTI Specific Trader Portal for streamlined submissions.

UK: Advance Tariff Rulings

The UK offers Advance Tariff Rulings through HMRC, valid for 3 years from the date of issue. Importers submit applications online, and the ruling binds HMRC for the specific goods described.

Jurisdiction Ruling Name Validity Application Method Public Database
US CBP Binding Ruling Until revoked or modified Electronic via CBP CROSS (219,960+ rulings)
EU Binding Tariff Information (BTI) 3 years EBTI Trader Portal EBTI
UK Advance Tariff Ruling 3 years HMRC online UK Trade Tariff

How Is AI Changing HS Code Classification?

Artificial intelligence is rapidly transforming customs classification, though it supplements rather than replaces human expertise. As of 2026, several AI-powered classification tools operate across government agencies and private sector importers. The World Customs Organization has developed AI models that automate HS code recommendations, and commercial platforms like Zonos Classify, Digicust, and HSCalculusAI process product descriptions, images, and URLs to suggest classifications at scale -- Zonos reports processing up to 50,000 items per hour with over 90% accuracy.

However, AI classification tools face significant limitations with complex products. The HS taxonomy contains over 40,000 codes at the national level, and research shows expert disagreement exceeds 30% for ambiguous products.

Where AI excels and where it falls short:

  • Strong performance: Single-material goods, standardized commodities, high-volume routine classification
  • Weak performance: Composite products, retail sets, items requiring GIR 3 essential-character analysis
  • Best practice in 2026: Use AI for initial screening and routine classification, then apply human review for edge cases, novel products, and high-value shipments where misclassification penalties would be substantial

Use our HS Code Lookup to search for product classifications and compare duty rates across the US, EU, and UK.

What Is the Classification Checklist?

The classification checklist is a pre-declaration verification tool that ensures you have applied the GIR correctly and have defensible documentation before declaring an HS code on any customs entry.

Product Analysis:

  • Document the product's material composition (primary and secondary materials)
  • Describe the product's function and principal use
  • Note the product's form as imported (complete, incomplete, unassembled, or in parts)
  • Identify if the product is a composite good, mixture, or retail set
  • Gather technical specifications, photographs, and marketing materials

Classification Process:

  • Apply GIR 1: Read candidate heading terms and all Section/Chapter Notes
  • Apply GIR 2 if the product is incomplete, unassembled, or a material mixture
  • Apply GIR 3 if the product fits under two or more headings
  • Apply GIR 6 to select the correct subheading within the chosen heading
  • Look up the national extension (8-to-10-digit code) for the destination country
  • Verify the duty rate, including preferential rates under applicable FTAs

Verification:

  • Search the CROSS database (US) or EBTI database (EU) for rulings on similar products
  • Cross-check your classification using the HSRates Duty Calculator
  • For high-value or recurring imports, request a binding ruling
  • Document your classification reasoning and retain it for at least 5 years (US requirement)
  • Review your classification when the HS undergoes revision (next revision: HS 2027, effective January 1, 2027)

Key Takeaways

Before filing a customs entry, remember these core principles:

  • Start with GIR 1 every time. Read the heading terms and all Section/Chapter Notes before considering any other rule. GIR 1 resolves the vast majority of classifications.
  • Follow the GIR sequence strictly. Apply the rules in order (1 through 6) and stop as soon as one rule resolves the classification. Skipping ahead causes most classification errors.
  • Classify by what it is, not what it does. The HS system prioritizes material composition and physical characteristics over intended use.
  • Verify national extensions separately. The first 6 digits are universal, but duty rates depend on the destination country's 8-to-10-digit national code.
  • Request binding rulings for high-value imports. A free ruling from CBP, EU BTI, or UK HMRC protects you from reclassification penalties for years.
  • Never trust supplier-provided codes blindly. The importer of record bears full legal responsibility for the declared classification.
  • Document everything. Retain your classification reasoning, GIR analysis, and supporting evidence for at least 5 years.

FAQ

How long does it take to classify a product?

Straightforward, single-material products -- such as raw cotton or simple metal fasteners -- can typically take minutes to classify using GIR 1 alone. Complex products involving multiple materials or combined functions may require hours of research, including reviewing Section and Chapter Notes and searching binding ruling databases. For ambiguous products, obtaining a binding ruling from CBP takes 30 to 90 days, while EU BTI decisions typically arrive within 120 days.

Can I use the same HS code for US, EU, and UK imports?

The first 6 digits are identical across all three jurisdictions -- HS 8471.30 means "portable automatic data-processing machines" whether you import into New York, Rotterdam, or London. However, the national extensions (digits 7 through 10) differ between the US HTS, EU TARIC, and UK Trade Tariff. The full 10-digit code you declare will differ in each country, even for the same product. Always verify the national-level code in the destination country's official tariff database.

What is the penalty for misclassifying an HS code?

In the United States, penalties under 19 U.S.C. 1592 depend on culpability. Negligence penalties can reach 2 to 4 times the unpaid duty. Gross negligence penalties range from 2.5 to 4 times the applicable duty plus the domestic value of the merchandise. Fraud penalties can equal the full domestic value and may carry criminal charges. In the EU, penalties vary by member state but include duty recovery, interest, and administrative fines. Ford's $365 million settlement in 2024 demonstrates the scale of potential consequences.

What is the difference between HS code, HTS code, and TARIC code?

The HS code is the international 6-digit classification maintained by the WCO, standardized across 207 countries. The HTS code is the US-specific 10-digit extension maintained by the USITC. The TARIC code is the EU-specific 10-digit extension where the first 8 digits form the Combined Nomenclature (CN) and digits 9-10 encode additional regulatory measures. All three share the same first 6 digits. See our guide on HS Code vs. HTS Code vs. TARIC Code for details.

Should I hire a customs broker or classify products myself?

For importers shipping fewer than 10 different product types at moderate volumes, self-classification using this guide -- combined with binding ruling requests for ambiguous products -- offers a cost-effective approach. For businesses importing diverse product lines, high-value goods, or products subject to trade remedies, engaging a licensed customs broker is strongly recommended. A broker brings GIR expertise, access to classification databases, and knowledge of recent rulings and enforcement trends. Professional advice costs a fraction of the potential penalty for a single misclassification error.