Friday, September 03, 2010

The Harmonized Tariff Schedule of the United States

The Harmonized Tariff Schedule of the United States (HTS) is the primary resource for determining tariff classifications for goods imported into the United States. The U.S. Harmonized Tariff Schedule, like Harmonized System tariff schedules generally, classifies a good (assigns it a ten-digit tariff classification number) based on such things as its name, use, and/or the material used in its construction.

The tariff schedule is divided into Chapters 1 through 99 plus numerous additional sections such as various appendices and indexes. There are over 17,000 unique ten-digit HTS classification code numbers. Chapters are divided into a varying number of headings, and headings are divided into a varying number of subheadings. Raw materials or basic substances often appear in the early chapters and in earlier headings within a chapter, where highly processed goods and manufactured articles often appear in later chapters and headings. Agricultural products are generally provided for in chapters 1-24, for example, whereas vehicles, aircraft and vessels appear in chapters 86-89. There is no hard and fast rule, however. Toys, for example, appear in Chapter 95 and works of art are found in Chapter 97.

Updated periodically by the United States International Trade Commission, the most recent revision was released on August 26th, 2010.

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