Datasets / HTS — Harmonized Tariff Schedule of the United States

Background

How an HTS code relates to the Harmonized System

The Harmonized System is a multipurpose international product nomenclature developed by the World Customs Organization, with each commodity group identified by a six-digit code.^[3] More than 200 countries and economies use the Harmonized System as a basis for their customs tariffs and for collecting international trade statistics.^[3] Over 98% of the merchandise in international trade is classified in terms of the Harmonized System.^[3] In a six-digit Harmonized System code, the first two digits give the chapter, the next two the heading within it, and the last two the subheading.^[4] Countries are allowed to add digits beyond the Harmonized System's first six for further classification.^[5]

The Harmonized Tariff Schedule of the United States is based on the international Harmonized System.^[1] The first six digits of a product's HTS number are its Harmonized System subheading.^[5] In the HTS, an article's statistical reporting number is normally the 10-digit number formed by combining the 8-digit subheading number with a 2-digit statistical suffix.^[6] The HTS gives live monkeys under subheading 0106.00.50 as an example, with the statistical reporting number 0106.00.5010.^[6] The HTS counts its 2-digit statistical suffixes among its statistical annotations, which are separate from the schedule's legal text.^[6] When matching HTS codes to another country's trade data, join on the first six digits rather than the full code. (Meridian's view)

Who uses it

The Harmonized Tariff Schedule provides duty rates for virtually every item that exists.^[7] U.S. Customs and Border Protection, not the importer, makes the final determination of an import's correct rate of duty.^[7] An importer who wants very specific duty information on an item may request a binding ruling, or receive guidance by calling the local CBP port.^[7] The Customs Rulings Online Search System (CROSS) contains legally binding rulings on requests for HTS numbers for products imported into the United States.^[5]

The HTS prints its rates of duty in column 1, which is divided into General and Special subcolumns, and in column 2.^[6] The Special subcolumn gives rates under special tariff treatment programmes, each identified in parentheses immediately after the rate.^[6] A special rate applies only to products that meet all the legal requirements for eligibility for the programme it names.^[6] Where a product is eligible under more than one special programme, the lowest rate of duty of any applicable programme is imposed.^[6] Column 2 rates apply to products of the countries and areas that general note 3(b) of the HTS names.^[6] Treat the general rate as the starting point, and a special rate as something a shipment has to qualify for. (Meridian's view)

Chapter 99 of the HTS covers temporary legislation, temporary modifications established under trade legislation, and additional import restrictions under section 22 of the Agricultural Adjustment Act.^[8] Chapter 99's provisions relate to actions under which provisions in chapters 1 through 98 are temporarily amended or modified, or additional duties or other import restrictions are imposed.^[8] For goods covered by chapter 99, the HTS asks, unless a subchapter says otherwise, for the chapter 99 number to be reported in addition to the 10-digit number from chapters 1 through 97 that would otherwise apply.^[8]

The United States classifies exports in Schedule B, which the U.S. Census Bureau administers, and imports in the HTS.^[5] A complete 10-digit Schedule B number and HTS number may not be the same for every product, but their first six digits, the Harmonized System subheading, will be.^[5] The statistical reporting numbers in chapter 99 of the HTS apply only to imports and may not be reported on Shipper's Export Declarations.^[8] To compare a product's imports with its exports, join the HTS and Schedule B on the six-digit subheading rather than the full ten digits. (Meridian's view)

What we found building it

USITC's export of the HTS has no chapter rows, and its chapter and section titles live only in its site's table of contents, so Meridian copies them into a file of its own.^[2] USITC's export serves only the current revision, so Meridian fetches the revision's name before and after the download and fails the run if the two names differ.^[2] USITC gives some levels no text, as for heading 9903, and Meridian labels those rows by level and code.^[2]

Where it comes from

The Harmonized System came into effect in 1988 and has since been developed and maintained by the World Customs Organization, formerly the Customs Co-operation Council.^[4] The Harmonized System is governed by the International Convention on the Harmonized Commodity Description and Coding System.^[3] The World Customs Organization's Harmonized System Committee prepares amendments updating the Harmonized System every 5 to 6 years.^[3]

The HTS was enacted by subtitle B of title I of the Omnibus Trade and Competitiveness Act of 1988 and became effective on January 1, 1989, replacing the Tariff Schedules of the United States (TSUS).^[1] The U.S. International Trade Commission publishes and maintains the HTS, while U.S. Customs and Border Protection is the only agency that can give legally binding advice or rulings on the classification of imports.^[1] The Harmonized Tariff Schedule has 99 chapters under 22 sections.^[1]

Sources

1. [1]Harmonized Tariff Schedule of the United Statessecondary source
2. [2]README.mdMeridian's method docs
3. [3]What is the Harmonized System (HS)?documentation
4. [4]Harmonized Systemsecondary source
5. [5]Harmonized System (HS) Codesdocumentation
6. [6]Harmonized Tariff Schedule of the United States Revision 22 (2026), General Notesdocumentation
7. [7]Determining Duty Ratesdocumentation
8. [8]Harmonized Tariff Schedule of the United States Revision 22 (2026), Chapter 99documentation