Tariff Classification (HTS Code)

Tariff classification is the process of assigning imported goods a 10-digit code from the Harmonized Tariff Schedule of the United States (HTSUS), which determines the duty rate, eligibility for trade programs, and which special tariffs (Section 232, Section 301) apply. The first 6 digits are the internationally standardized Harmonized System; the US adds 4 more digits for its own rate lines and statistics. For example, a men's cotton knit T-shirt classifies under 6109.10.0012, which carries an MFN rate near 16.5%, while a laptop under 8471.30.0100 is duty-free at the MFN base — the code, not the product name, sets the bill. Classification matters because it is the importer's legal responsibility ("reasonable care" under 19 U.S.C. 1484), and a wrong code is the single most common cause of overpaid duty, penalties, and denied refund claims.