How to Read the HTS: Columns, Rates and Suffixes

Knowing how to read the HTS saves more time than any search tool. The Harmonized Tariff Schedule of the United States packs a lot into one row: a code, its place in the hierarchy, a statistical suffix, a unit of quantity and three kinds of duty rate. Once you can read that row, you can check a broker's code, spot a missing preference claim and see why two similar products pay different rates.

This guide is for importers, brokers and sellers who already have a candidate code and want to read it correctly. It walks through each column using a real line, men's cotton knitted T-shirts, as printed in HTS 2026 Revision 20, the current revision as of October 2026.

Key takeaways

• An HTS row has five parts: number, statistical suffix, article description, unit of quantity and rates of duty.
• Indentation carries meaning: each indented line narrows the line above it and never widens it.
• The legal text ends at 8 digits. The 2-digit statistical suffix completes the 10-digit number you report, and all suffixes under an 8-digit line share its rate.
• Column 1 general applies to almost every country, column 1 special to qualifying goods under trade programs, and column 2 to Belarus, Cuba, North Korea and Russia.
• Footnotes and endnotes such as "See 9903.90.08" are reference aids, not legal text, but they point to duties you must check.

The anatomy of an HTS row

Here is heading 6109 as it reads for cotton, simplified from the printed schedule:

The 10-digit number you would declare for a men's cotton T-shirt is 6109.10.00.12. Each part of that row is explained below.

Column 1: the heading and subheading number

USITC explains that the first column holds the 4-digit, 6-digit and 8-digit numbers. The 4- and 6-digit levels are the international Harmonized System; the 8- and 10-digit levels are unique to the United States. A 4-digit number is a heading, and 6- and 8-digit numbers are subheadings. Chapters 98 and 99 are special: their provisions do not appear in other countries' schedules.

If you are new to the levels, start with what is an HS code, and use the HS code chapters list to see how the 97 chapters are grouped.

Indentation: the hidden column

Lines without a number, such as "Men's or boys':" and "Other T-shirts:", are still part of the legal structure. USITC notes that indented provisions must be narrower than the text above them and cannot broaden the meaning of the heading. Read every indent from the heading down to your line. A suffix that says "Men's" means "men's, other T-shirts, of cotton, knitted", not men's anything.

This matters when you compare lines. Under the General Rules of Interpretation, only subheadings at the same level of indentation are compared with each other.

Column 2: the statistical suffix

The "Stat. Suffix" column adds two digits to the 8-digit tariff line. The HTS General Statistical Notes define the statistical reporting number as the 8-digit subheading combined with the appropriate 2-digit suffix, and USITC says that 10-digit number must be used on entries. When a line has no statistical breakdown, the suffix is 00.

Suffixes exist for trade statistics. USITC is explicit that all products under the 10-digit numbers of one 8-digit provision receive the same duty rate as that provision. Choosing between suffix 12 and 14 does not change the duty, but a wrong suffix is still a wrong declaration.

Column 3: the article description

The description is the legal text that defines the class of goods. It is broadest at the heading and narrows at each indent. Two habits help:

• Read the colon. A description ending in a colon continues in the lines below it.
• Read the chapter notes alongside. Chapter 61 note 5, for example, excludes garments with a ribbed waistband or drawstring at the bottom from heading 6109, which the description alone does not tell you.

Column 4: unit of quantity

The unit column tells you how to report quantity. For the T-shirt lines it is "doz., kg": dozens and kilograms, so both must be reported. Other lines use units such as "No." for number of items or "Dz Pcs" for dozens of pieces. USITC notes that in some cases two or three units are required. A quantity in the wrong unit is a common reason for entry errors.

Column 5: rates of duty

The rates column has three parts.

Column 1 General. USITC describes these as the rates for countries with normal trade relations status, which covers almost all countries. For 6109.10.00 the general rate is 16.5% of the customs value. Rates can be ad valorem (a percentage), specific (an amount per unit) or compound. Subheading 4202.32.10, for example, carries a compound general rate of 12.1 cents per kilogram plus 4.6%.

Column 1 Special. These are lower or free rates for goods that qualify under trade agreements, preference programs or statutes. The symbols in parentheses identify the programs; general note 3(c) lists them, for example AU for the US-Australia Free Trade Agreement, KR for the US-Korea agreement and S for USMCA. Variants with an asterisk carry exceptions: for GSP, "A*" means certain listed beneficiary countries are not eligible for that line. USITC adds that the special rate applies only when the importer claims it, and that the general rate applies otherwise. A program symbol is not proof that the program is currently active or that your goods meet its rules of origin, so check both.

Column 2. General note 3(b) applies column 2 rates to products of Belarus, Cuba, North Korea and the Russian Federation. These rates are usually far higher: 90% for 6109.10.00, against 16.5% general.

Footnotes and endnotes

Some lines carry a footnote that points elsewhere. Candles under 3406.00.00, for example, show "See 9903.90.08", a Chapter 99 heading for products of Russia. USITC states that such endnotes are for ease of reference and have no legal significance. They are still useful signals: they often point to an additional duty in Chapter 99 that applies on top of the rate in column 1. Our guide to HTS Chapter 99 explains how those measures work.

Common reading errors

• Reading a suffix without its parents. Suffix 12 under 6109.10.00 means men's T-shirts of cotton, knitted. Suffix 12 under another line means something else entirely.
• Taking the rate from the wrong line. Rates sit on the 8-digit line (or on the heading when it is not split). The statistical lines below it are blank in the rate columns because they inherit the rate above.
• Assuming "Free" means no charges. A Free general rate can still sit beside an additional Chapter 99 duty, merchandise processing fees and other agency requirements.
• Mixing up column 2 with column 1 special. Column 2 is a separate, usually much higher rate for the short list of countries in general note 3(b), not a second option to choose from.
• Reading an old revision. The HTS is revised many times a year. Always note the revision you read from, for example "2026 HTS Revision 20", in your classification record.

Putting it together: what the row tells you

For a men's T-shirt, 100% cotton, knitted, from a country with normal trade relations and no preference claim, the row tells you:

1. Declare 6109.10.00.12.
2. Report quantity in dozens and kilograms.
3. The base duty is 16.5% ad valorem.
4. A lower rate is available only if the goods qualify under one of the listed programs and you claim it.
5. Additional Chapter 99 duties may apply depending on origin, so check them before you estimate landed cost.

For the full classification path of this product, including how a polyester blend or a ribbed hem changes the code, see the HTS code for T-shirts.

Reading rows at scale

Reading one row is easy; reading hundreds for a catalogue is not. HTS Pilot shows each candidate code with its official USITC description and duty rates, links to the USITC entry, and estimates duty per candidate, with Section 301 and 232 measures flagged as "may apply" rather than added. Duty figures are estimates, AD/CVD duties are not included, and the codes it proposes are suggestions for reference, not official classification decisions.

Summary

Every HTS row answers the same five questions: which code, which statistical suffix, what goods, which unit and which rate. Read the indents from the heading down, report the 10-digit number, claim a special rate only when you can support it, and follow any footnote into Chapter 99 before you trust the total.

Frequently asked questions

What do the columns in the HTS mean?

From left to right: the heading or subheading number, the statistical suffix, the article description, the unit of quantity, and the rates of duty. The rates are split into column 1 general, column 1 special for trade agreements and preference programs, and column 2 for the few countries listed in general note 3(b). Footnotes add references but are not legal text.

What is the difference between the general and special rate?

The general rate in column 1 applies to goods from countries with normal trade relations, which is almost every country. The special rate is a lower or free rate available under a trade agreement, preference program or statute, shown with program symbols such as AU or KR. You only get it if the goods qualify and you claim it on the entry.

Which countries pay column 2 rates?

As of HTS 2026 Revision 20, general note 3(b) applies column 2 rates to products of Belarus, Cuba, North Korea and the Russian Federation. Column 2 rates are usually much higher than general rates. For a cotton T-shirt under 6109.10.00, for example, the general rate is 16.5% and the column 2 rate is 90%.

What is a statistical suffix in the HTS?

It is the ninth and tenth digit of a US import code. Added to the 8-digit tariff line, it forms the 10-digit statistical reporting number that must be reported on the entry. Suffixes split a tariff line for trade statistics, for example by men's and boys', but every suffix under one 8-digit line carries the same duty rate.

Sources

The official texts and pages this article relies on. Check them for the current version before you act.

1. FAQs about tariff classification and the HTS - U.S. International Trade Commission usitc.gov
2. HTS General Notes and General Statistical Notes, 2026 Revision 20 - USITC hts.usitc.gov
3. HTS Chapter 61, 2026 Revision 20 - USITC hts.usitc.gov
4. HTS Search - USITC hts.usitc.gov

This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.