Harmonized Tariff Schedule (HTS) | Practical Law

Harmonized Tariff Schedule (HTS) | Practical Law

Harmonized Tariff Schedule (HTS)

Harmonized Tariff Schedule (HTS)

Practical Law Glossary Item 6-525-8609 (Approx. 3 pages)

Glossary

Harmonized Tariff Schedule (HTS)

A list of the tariff rates the US charges for all goods imported into the country and the statistical categories for these goods. The International Trade Commission (ITC) maintains this list.
The Harmonized Tariff Schedule (HTS) is not a list of products. It is a reference manual divided into 22 general sections and 99 more specific chapters listing product categories. These categories are based on the international Harmonized Commodity Description and Coding System (Harmonized System). The Harmonized System, which the World Customs Organization (WCO) administers, is the foundation for the US's import and export classification systems and is used in most countries in the world.
Additional information on the Harmonized System is available on the WCO website.
Most of the categories in the HTS cover a range of products and are described in general terms. Under this system, goods are generally classified based on their level of processing. Raw materials appear in the early chapters and highly processed goods appear in the later chapters.
The US Customs and Border Protection is responsible for:
  • Interpreting the HTS.
  • Issuing legally binding rulings or advice on all imports' tariff classification.
The ITC publishes the HTS in print and on its website (see ITC: Official Harmonized Tariff Schedule).