HTS Codes for E-commerce Products: 8 Worked Examples
HTS codes for e-commerce products, worked through with CBP rulings: T-shirts, leggings, phone cases, bottles, mugs, candles, earbuds and yoga mats.
HTS codes for e-commerce products are where catalogue logic and customs logic collide. A store groups goods by how people shop; the Harmonized Tariff Schedule groups them by what they are made of and what they do, under legal notes and rules. That is why phone cases are usually not "cases", why an insulated bottle is not "kitchenware", and why a mug and a cup from the same supplier can carry different rates.
This guide is for online sellers, marketplace brands and the brokers who file for them. It works through eight common products, each tied to a CBP ruling and checked against HTS 2026 Revision 20, the current revision as of October 2026. Each is an example of how CBP decided specific goods, not a code to copy for yours.
Key takeaways
- Classify by material, construction and function, not by product name or marketplace category.
- CBP rulings in CROSS are the best evidence of how similar goods are classified, but they bind only for the goods they describe.
- Watch for revocations: CBP moved insulated bottles and wireless earbuds to different headings after reviewing its own rulings.
- Value and size thresholds can change the 10-digit line, as with ceramic cups and bottle capacities.
- A Free rate is not the whole bill: Chapter 99 duties depend on origin, and low-value shipments no longer escape duty.
The eight products at a glance
| Product | Code | General rate (Rev 20) | CBP ruling |
|---|---|---|---|
| Men's cotton knitted T-shirt | 6109.10.00.12 | 16.5% | N296889 |
| Women's knit leggings, 9 to 10% spandex | 6104.63.20.06 | 28.2% | N325678 |
| Plastic phone case with metal bezel | 3926.90.99.89 | 5.3% | N363522 |
| Vacuum-insulated steel bottle, up to 1 litre | 9617.00.10.00 | 7.2% | N353266 |
| Ceramic stoneware mug | 6912.00.44.00 | 10% | N357549 |
| Scented candle in a glass container | 3406.00.00.00 | Free | N363812 |
| Wireless earbuds or headset | 8518.30.20.00 | Free | H346387 |
| PVC yoga mat | 9506.91.00.30 | 4.6% | N357738 |
1. T-shirts: fibre and design decide
A men's 100% cotton knitted T-shirt with a crew neck, short hemmed sleeves and a hemmed bottom classifies in 6109.10.00.12. In N296889, CBP corrected an importer's proposed suffix from 27 ("other") to 12 ("other T-shirts, men's"). Switch the fabric to polyester and the line becomes 6109.90.10, at 32%. Add a ribbed waistband and the garment leaves heading 6109 altogether under chapter 61 note 5. Our full guide on the HTS code for T-shirts walks through each decision.
2. Leggings: they are trousers, not hosiery
In N325678, an importer suggested heading 6115 (tights and hosiery) for women's knit leggings of polyester, acrylic, rayon and 9 to 10% spandex. CBP disagreed: the garments extend from waist to ankle, are worn in the manner of pants and are not articles of hosiery. It classified them as women's knitted trousers of synthetic fibres containing 5% or more by weight of elastomeric yarn, now 6104.63.20.06, at 28.2%. The elastomeric content threshold changes the 10-digit line, so ask suppliers for exact percentages.
3. Phone cases: essential character, not "case"
Heading 4202 lists many containers, from suitcases to spectacle cases, and importers often propose it for phone cases. CBP has repeatedly disagreed for hard cases. In N363522, four two-part cases had a fibreglass-reinforced plastic shell and front bezels of plastic, aluminium, steel or titanium. Citing its earlier ruling H297451 and GRI 3(b), CBP found the plastic gave each case its essential character and classified them in 3926.90.9989, other articles of plastics, at 5.3%. A leather folio case is a different product and may lead elsewhere.
4. Insulated bottles: vacuum makes the difference
A double-walled stainless steel bottle with a vacuum between the walls is a vacuum vessel of heading 9617. In N353266, after laboratory analysis, CBP classified 18, 24 and 32 ounce bottles in 9617.00.1000, vessels not exceeding 1 liter, at 7.2%. Larger bottles move to 9617.00.30 (over 1 and up to 2 liters) or 9617.00.40 (over 2 liters).
This is also a revocation story. Earlier rulings had placed similar containers in 7323.93, household articles of stainless steel, at 2%; CBP revoked them in H303684 in 2021. Our guide to CBP binding rulings explains how to spot revoked rulings before you rely on them.
5. Mugs and cups: the word "mug" matters
In N357549, an importer submitted five handled stoneware drinking vessels, all marketed as mugs. CBP found that only one, a small 3-ounce vessel, was a mug, classified in 6912.00.4400 at 10%. The other four were cups, and because their declared value exceeded $5.25 per dozen, they went to 6912.00.4500 at 4.5%. Shape, size and value per dozen all affect the line, so record unit values when you classify ceramic tableware. Porcelain and china fall in a different heading, 6911.
6. Candles: simple heading, check the extras
Candles have a heading of their own: 3406.00.00.00, "candles, tapers and the like", with a Free general rate. In N363812 (August 2026), CBP classified scented palm and paraffin wax candles poured into decorative glass containers there. The same request asked about country of origin, because the glass came from one country and the pouring was done in another; origin, not classification, then decides which additional duties apply. Candles with citronella oil were handled in a separate ruling, a reminder that an added function can change the analysis.
7. Earbuds and headsets: a 2025 reclassification
For years, some CBP rulings classified wireless earbuds and headsets in 8517.62 as apparatus for transmitting or receiving data. In H346387 (September 2025), CBP revoked those rulings and classified the goods as headphones and earphones in 8518.30.20, Free in the general column. If your catalogue still carries 8517.62 codes for earbuds based on the older rulings, it is out of date.
8. Yoga mats: exercise equipment
A PVC yoga mat measuring about 72 by 24 inches went to 9506.91.0030 in N357738 (February 2026): articles and equipment for general physical exercise, other, at 4.6%. Searching CROSS for "yoga mat" also turns up a 1991 ruling that used a textile provision, which shows why the date and materials of a ruling matter as much as its code.
Patterns behind the examples
- The marketing name is not the classification. "Mug", "case" and "tights" were all rejected in favour of what the goods actually are.
- Materials decide composite goods. Under GRI 3(b), the component that gives essential character sets the heading.
- Thresholds sit in the 8- and 10-digit lines. Capacity, elastomeric content and value per dozen all moved a line in these rulings.
- Rulings change. Two of the eight products were reclassified by CBP after earlier rulings were revoked.
For the full method behind these decisions, see how to find HTS code numbers.
Data to collect for every SKU
The eight rulings above turned on a short list of facts. Collecting them once, in your product data, makes every later classification faster and easier to defend.
| Data point | Why it mattered in the examples |
|---|---|
| Materials and percentages by weight | Cotton versus polyester T-shirts; plastic versus metal in phone cases |
| Construction | Knitted versus woven garments; vacuum versus plain double wall in bottles |
| Function and use | Leggings worn as pants, not hosiery; yoga mats as exercise equipment |
| User | Men's, women's, boys', girls' or unisex apparel lines |
| Capacity, size and weight | Bottle capacity up to 1 litre; fabric weight for T-shirts |
| Unit value | Ceramic cups valued over $5.25 per dozen |
| Country of origin | Which Chapter 99 duties apply, and origin questions for assembled goods |
| Photos and specification sheets | What CBP asks for when you request a ruling |
The rate column is only the start
Every rate above is the general rate before additional duties. Chapter 99 measures depend on origin and can be larger than the base rate; see HTS Chapter 99. And since CBP indefinitely suspended the $800 de minimis exemption in 2026, even single-item orders shipped to US customers are entered and dutiable, which makes these codes matter for every parcel. Our guide to the de minimis suspension covers what that means for small shipments.
Classifying a catalogue, not one product
Online catalogues have hundreds or thousands of SKUs. HTS Pilot accepts an Excel or CSV file with column mapping, checks rows for blanks and duplicates, and proposes a 10-digit code for each product with reasons, sources and a confidence score, then exports the results. It can also check the codes already in your SKU list against the current tariff and flag ones that are expired, nonexistent or not specific enough. Ambiguous rows go to a review queue. Results are suggestions for reference, not official classification decisions.
Summary
HTS codes for e-commerce products follow the schedule's logic, not the store's. Collect materials, construction, function, size and value for every SKU, test candidate codes against CBP rulings, and recheck codes after revocations and HTS revisions. The eight examples here show how often the obvious answer was wrong.
Frequently asked questions
What is the HTS code for a phone case?
It depends on the material and design. CBP has repeatedly classified hard plastic cellphone cases as other articles of plastics in 3926.90.99, not as cases of heading 4202. In ruling N363522 (August 2026), cases with a plastic shell and metal bezels went to 3926.90.9989 at 5.3%, because the plastic gave them their essential character under GRI 3(b).
What is the HTS code for an insulated water bottle?
A double-walled, vacuum-insulated bottle classifies as a vacuum vessel in heading 9617. If it holds 1 litre or less, the code is 9617.00.10.00, at 7.2% in Revision 20. CBP confirmed this in ruling N353266 (January 2026) after laboratory analysis. Bottles that are insulated without a vacuum, or made of plastic, fall elsewhere.
Do e-commerce sellers need HTS codes for small orders?
Yes. Since CBP's 2026 rules indefinitely suspended the $800 de minimis exemption, low-value shipments into the United States go through formal or informal entry and are subject to applicable duties, taxes and fees. Each line needs a classification, so a seller shipping direct to US customers needs correct codes for its catalogue, not only for bulk imports.
Is the HTS code the same as the marketplace category?
No. Marketplace categories are merchandising labels and do not follow the legal notes or General Rules of Interpretation. A yoga mat, for example, can sit under home goods in a store but classifies in 9506.91 as exercise equipment. Classify from what the product is made of and does, then check CBP rulings for similar goods.
Sources
The official texts and pages this article relies on. Check them for the current version before you act.
- CBP ruling N363522: cellphone cases rulings.cbp.gov
- CBP ruling N353266: vacuum-insulated stainless steel water bottle rulings.cbp.gov
- CBP ruling N357549: ceramic mug and handled ceramic cups rulings.cbp.gov
- CBP ruling H346387: wireless headsets and earbuds rulings.cbp.gov
- CBP ruling N325678: women's leggings rulings.cbp.gov
- HTS Search, 2026 Revision 20 - 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.
