HS codes: how to classify your product before you import

The short answer

1. Write a precise description of the product: materials and their share by weight, how it is made, what it does, and how it is packed.

2. Find the section and chapter that cover it.

3. Choose the four-digit heading by reading the heading texts and the legal notes.

4. Choose the six-digit subheading within that heading.

5. Look up the full national code in your destination country's tariff.

6. If you are unsure, ask a customs broker or apply for a binding ruling before the goods ship.

This guide walks through each step using a cotton knitted T-shirt as the running example. The example shows how the system works. It is not a classification of your product.

What the Harmonized System is

The Harmonized Commodity Description and Coding System, usually called the Harmonized System or HS, is an international product nomenclature developed by the World Customs Organization (WCO). According to the WCO, it covers more than 5,000 commodity groups, each identified by a six-digit code, and more than 200 countries and economies use it as the basis for their customs tariffs and trade statistics¹.

The current version is HS 2022, the seventh edition, which took effect on 1 January 2022². The WCO has announced that HS 2028, the eighth edition, will enter into force on 1 January 2028³. When a new edition arrives, some codes change, so a code that was correct for an earlier shipment is worth checking again.

The nomenclature is arranged in 21 sections and in chapters numbered up to 97. Chapter 77 is reserved for possible future use, and chapters 98 and 99 are reserved for special uses by the countries that apply the system⁴.

Six digits are international; the rest are national

Each country adds its own digits after the first six. The UK government's guidance puts it simply: only the first six digits are used worldwide, and product-specific decisions are particular to each country⁵. In practice:

The last four rows show why a code from your supplier is only a starting point. Bangladesh's tariff and your own country's tariff agree on the first six digits and can differ after that, and the national digits can split one international subheading into several lines with different descriptions. UK guidance makes the same point: if you rely on a commodity code from an overseas supplier, check whether the treatment is the same and how much of the code applies in your country⁵.

Step by step: classifying a product

1. Describe the product the way customs will read it

Write down the material and its composition by weight, the construction (for textiles: knitted, crocheted, woven or nonwoven), the function, and how the goods are presented, for example as a set or in retail packaging. Vague descriptions produce vague classifications. "Cotton top" could fall under several headings. "Short-sleeved crew-neck T-shirt, 100% cotton single jersey, knitted, no pockets" narrows the search immediately.

2. Find the section and chapter

Browse the section and chapter titles to find the likely area. Use them only as signposts. The first General Interpretative Rule of the HS says that the titles of sections, chapters and sub-chapters are for ease of reference only. For legal purposes, classification is determined by the terms of the headings and any relevant section or chapter notes¹².

3. Read the headings and the legal notes

Read every heading that might apply, then read the section and chapter notes. Notes can exclude goods that seem to fit. Chapter 61, for example, applies only to made-up knitted or crocheted articles. One of its notes says heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom⁶. A top that looks like a T-shirt but has a drawstring hem therefore belongs under a different heading.

If goods could fall under two or more headings, the General Interpretative Rules set the order of preference. The heading with the most specific description is preferred. Mixtures and composite goods that cannot be classified that way go by the material or component that gives them their essential character. If that still does not decide it, the heading that occurs last in numerical order applies¹².

4. Choose the subheading

Once the heading is settled, compare the subheadings under it. The sixth General Interpretative Rule says that only subheadings at the same level are comparable, and that subheading notes and the related section and chapter notes also apply¹². Under heading 61.09, the choice is between 6109.10 (of cotton) and 6109.90 (of other textile materials)⁶.

5. Go to the national tariff

Take the six-digit subheading to your own country's official tariff and read the national lines beneath it:

• United States: the Harmonized Tariff Schedule of the United States, searchable at hts.usitc.gov^{8 9}

• European Union: the Combined Nomenclature and the TARIC database, which integrates the EU tariff with commercial and agricultural measures^{7 13}

• United Kingdom: the UK Trade Tariff on GOV.UK¹⁰

• Bangladesh: the operative tariff on the Bangladesh Customs website, useful when you compare your supplier's code with your own¹¹

6. Record your reasoning

Write down the heading, the notes and the rules you relied on, and share them with your customs broker and your supplier. If the code is questioned later, a written line of reasoning is far easier to review than a number copied from an old invoice.

Why the code matters

The HS code is not a formality. The UK government lists what the commodity code works out: the rate of customs duty and import VAT, other taxes and any preferential rates. The Trade Tariff also shows whether you need a license and whether anti-dumping duties, safeguard measures or tariff quotas apply⁵. The European Commission notes that classification is also used to apply non-tariff measures, and can decide whether excise duty or a reduced VAT rate applies¹⁴. TARIC also records measures such as import and export prohibitions and controls¹³.

Beyond duty, the WCO lists trade statistics, rules of origin, quota controls and monitoring of controlled goods among the uses of the HS¹. And, as UK guidance notes, you use the code on any import declaration⁵.

Classification traps for textiles and garments

Textile and garment chapters come with detailed legal notes. Three principles are worth knowing before you look at any garment heading.

Knitted or woven. Chapter 61 covers apparel that is knitted or crocheted. Chapter 62 covers apparel that is not knitted or crocheted⁴. UK guidance explains that garments made from knitted or crocheted fabric fall under Chapter 61, and garments made from woven or nonwoven fabrics fall under Chapter 62¹⁵. Two shirts that look alike in a photograph can sit in different chapters if one is knitted and the other woven. Ask your supplier to state the fabric construction on the specification.

Fiber that predominates by weight. Section XI's notes classify goods of Chapters 50 to 55 made of mixed textile materials as if they consisted wholly of the material that predominates by weight over any other single textile material. A subheading note extends that choice to products of Chapters 56 to 63, which include garments¹⁶. A 60% cotton and 40% polyester knit and a 40% cotton and 60% polyester knit can therefore land in different subheadings. Get the composition by weight in writing, not just the fabric name.

Garment-specific definitions. Some headings carry their own conditions. Heading 61.09's exclusion for garments tightened at the bottom is one example⁶. UK guidance adds detail on features such as pockets below the waist, means of tightening at the hem and stitch density, which can move a garment to a different heading¹⁵. Read the notes for your garment type before you settle on a heading.

When to ask a customs broker or request a binding ruling

Ask a customs broker when the product combines materials, when it could fit more than one heading, or when the duty rate or an import control changes depending on the answer. A broker who files declarations in your country works with that country's tariff and procedures.

When you need certainty that customs will accept, apply for an advance ruling where your country offers one. The WCO describes advance rulings as legally binding decisions on classification, origin or valuation given before goods are imported or exported¹⁷.

• United Kingdom: an Advance Tariff Ruling is a legally binding decision on the commodity code for goods imported into or exported from Great Britain. You must apply before all customs procedures are complete, as decisions cannot be made retrospectively, and each type of goods needs a separate application¹⁸.

• European Union: Binding Tariff Information (BTI) is a legal decision by an EU country's customs authority. It is generally valid for three years throughout the EU and binds all EU customs administrations and the holder. Decisions are published in the EBTI database with confidential information protected¹⁹.

• United States: U.S. Customs and Border Protection's CROSS (Customs Rulings Online Search System) is a searchable database of CBP customs rulings²⁰.

Published rulings are useful research, but a ruling issued to someone else for their goods is not a decision about yours.

How HS codes appear on Exportain

On an Exportain product listing, the HS code appears next to the category above the product title (for example "HS 6109.10") and again in the Overview table²¹.

Category pages include a filter labeled "HS code starts with", and some show a box of HS codes for the category. Each code in that box is labeled "HS 2022 heading — not verified by Exportain"²². Treat every code you see on a listing or category page as the supplier's or the catalog's starting point. Exportain has not verified these codes, and it does not clear customs²³. The code that counts is the one you or your customs broker confirm in your own country's tariff.

Common mistakes

• Copying the supplier's code onto your import declaration. The export code and the import code can differ after the sixth digit.

• Classifying from a photo. Fabric construction and fiber composition by weight cannot be confirmed from a picture.

• Using titles instead of notes. Chapter titles point the way; the notes decide.

• Forgetting edition changes. Recheck codes when a new HS edition or national tariff update takes effect.

Next steps on Exportain

Read the short definition in the glossary entry HS code (Harmonized System code), then use the code you confirm to work out duty in Landed cost: how to calculate the real cost of goods from Bangladesh. When you know what you need, post an RFQ and ask suppliers to state fabric construction and composition by weight in their quotations.