HTS Code (Harmonized Tariff Schedule Code)

An HTS code is the 10-digit number that classifies exactly what you're importing and sets the duty rate — the first 6 digits are the international Harmonized System, and the US adds 4 more for its own tariff and statistical detail. The Harmonized Tariff Schedule of the United States (HTSUS) lists two duty columns for every code: Column 1 holds the Most-Favored-Nation (MFN, normal-trade-relations) rate that applies to nearly every country, while Column 2 holds the punitive statutory rates reserved for the handful of non-NTR nations (Russia, Belarus, Cuba, and North Korea). For example, a men's cotton knit shirt classified under 6105.10.0010 carries a Column 1 MFN rate near 19.7%, but the same shirt from a Column 2 country would be dutied far higher. Getting the code right matters because it drives every downstream charge — the base duty, whether Section 232 or 301 add-ons attach, and the fees — and a misclassification is the single most common cause of an over- or under-payment that CBP can penalize or that leaves refund money on the table.