What Is an HS Code? Structure, Digits and Examples
What is an HS code? Learn how the six digits are built, how countries extend them to 8 or 10 digits, and how to read a real code line by line.
An HS code is a six-digit number from the Harmonized System, the international product nomenclature maintained by the World Customs Organization (WCO). It tells a customs authority what a product is, and from that follow the duty rate, the trade statistics line and many import rules. If you import, export or sell goods across borders, every product you ship needs one.
This guide is for importers, customs brokers and e-commerce sellers who want to understand what the digits mean before they pick or check a code. It explains how the six digits are built, what countries add after them, and how to read a real code, the US code for a men's cotton T-shirt, line by line.
Key takeaways
- An HS code has six digits: chapter (2), heading (4) and subheading (6). These six are the same in every country that uses the HS.
- Countries add national digits. The US Harmonized Tariff Schedule (HTS) uses 8 digits for the legal tariff line and 10 for the statistical reporting number.
- The WCO says the HS covers more than 5,000 commodity groups and is used by more than 200 countries and economies.
- Classification is decided by legal texts: the General Rules of Interpretation and the section and chapter notes, not by titles or keyword matches.
- The HS is amended every 5 to 6 years. The next edition, HS 2028, enters into force on 1 January 2028.
What an HS code is
The Harmonized Commodity Description and Coding System, usually shortened to the Harmonized System or HS, is a structured list of product descriptions with a number for each. According to the WCO, it comprises more than 5,000 commodity groups, each identified by a six-digit code and arranged in a legal and logical structure. The WCO also reports that over 98% of merchandise in international trade is classified in terms of the HS.
Because the same six digits mean the same thing in every member country, an HS code works as a shared language. A customs officer in the United States, a statistician in Vietnam and a broker in Germany can all read 6109.10 as "T-shirts, singlets and similar garments, knitted, of cotton" without a translation.
The code is used for far more than duty. Governments use it for trade statistics, rules of origin, quotas, controls on restricted goods and internal taxes. That is why a wrong code can cause problems well beyond the duty bill.
How an HS code is structured
The six digits form three levels. Each level narrows the one above it.
| Level | Digits | Example | Meaning |
|---|---|---|---|
| Chapter | 2 | 61 | Articles of apparel and clothing accessories, knitted or crocheted |
| Heading | 4 | 6109 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted |
| Subheading | 6 | 6109.10 | Of cotton |
Chapters are grouped into 21 sections in the HS. Section XI, for example, covers textiles and textile articles in chapters 50 to 63. Section and chapter titles help you find your way, but they have no legal weight: the first General Rule of Interpretation says titles are "provided for ease of reference only". For a full map of the chapters, see our HS code chapters list.
Inside a heading, subheadings can split again at the sixth digit. 6109.10 is the cotton subheading; 6109.90 covers T-shirts "of other textile materials". When you read a code, read every level: the six digits only make sense together.
What comes after the sixth digit
Six digits are rarely enough to clear goods. Each country or customs union extends the code to set its own duty rates and collect its own statistics.
In the United States, the Harmonized Tariff Schedule adds two more digits for the tariff line and two more for statistics. USITC explains that the legal text of the HTS ends at the 8-digit level, which is where duty rates are assigned, and that the 10-digit statistical reporting number must be used on entries. The HTS General Statistical Notes define that number as the 8-digit subheading combined with a 2-digit statistical suffix.
Here is how our T-shirt example reads in HTS 2026 Revision 20, the current US revision as of October 2026:
| Code | Description | Level |
|---|---|---|
| 6109 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted | HS heading |
| 6109.10 | Of cotton | HS subheading |
| 6109.10.00 | Of cotton (general duty rate 16.5%) | US tariff line |
| 6109.10.00.12 | Men's or boys': Other T-shirts: Men's | US statistical number |
In the European Union, digits 7 and 8 form the Combined Nomenclature (CN) code and digits 9 and 10 the TARIC code. We cover both layers in what is the EU TARIC code.
The national digits are where most confusion starts. USITC's own FAQ gives the example of blenders: the US statistical number is 8509.40.0015, while the Chinese code is 8509.40.9000. The first six digits match; the rest do not. A code printed on a supplier's invoice may be valid in the export country and meaningless at a US port.
A second example: when the digits are all zeros
Not every heading is split. Candles show what an undivided heading looks like.
| Code | Description | What the digits tell you |
|---|---|---|
| 34 | Chapter covering soaps, waxes and candles, among other products | Chapter |
| 3406 | Candles, tapers and the like | Heading |
| 3406.00 | Same as the heading | "00" means the heading has no six-digit split |
| 3406.00.00.00 | Candles, tapers and the like (general rate: Free) | US line with no further breakdown |
Zeros are placeholders, not missing data. A code like 3406.00.00.00 is a complete, valid US statistical number. CBP used exactly this number in ruling N363812 (August 2026) for scented candles poured into decorative glass containers. A duty rate of Free does not mean the goods are free of all charges, though: additional duties, fees and other agency rules can still apply.
Who decides which code applies
An HS code is not chosen by picking the closest-sounding description. Classification follows legal texts, in this order of importance:
- The terms of the headings and the section and chapter notes.
- The six General Rules of Interpretation (GRIs), applied in order.
- National rules, such as the Additional U.S. Rules of Interpretation in the HTS.
The WCO also publishes Explanatory Notes. In US rulings, CBP describes them as not legally binding but generally indicative of the proper interpretation at the international level. In practice, importers and brokers read them alongside the notes. For how the rules work step by step, read the General Rules of Interpretation explained.
The importer remains responsible for the code it declares. For certainty on a specific product before it ships, US importers can ask CBP for a binding ruling.
How often HS codes change
The WCO's HS Committee prepares amendments every 5 to 6 years. The current edition is HS 2022, and the WCO has confirmed that HS 2028, the eighth edition, will enter into force on 1 January 2028. When an edition changes, some six-digit codes are split, merged or deleted, and every national schedule follows.
National schedules change far more often. The USITC release list shows 32 revisions of the 2025 HTS after the basic edition, and 20 revisions of the 2026 HTS by 28 September 2026. Most revisions touch duty measures in Chapter 99 rather than product codes, but you still need to know which revision applies on your entry date. Our guide to HTS updates explains how to track them.
Common mistakes with HS codes
- Using the supplier's code as is. The first six digits may be right, but the national digits belong to another country's schedule.
- Stopping at six digits. A US entry needs the full 10-digit statistical reporting number.
- Classifying by title or keyword. Chapter notes often exclude products that a heading's wording seems to include. Chapter 61, for example, does not cover garments of heading 6212 such as brassieres.
- Ignoring material and construction. Knitted and woven garments sit in different chapters (61 and 62), and the fibre that predominates by weight can change the subheading.
- Assuming a code never changes. A code that was valid last year may have been split or deleted.
Getting from a description to a code
Most classification work starts with a product description, not a code. HTS Pilot reads a description and proposes a 10-digit code for the US HTS or the EU CN/TARIC, with up to 10 alternatives, the reason each code was chosen or ruled out, the official sources it cites and a confidence score. When the description leaves out something that decides the code, such as whether a garment is knitted or woven, it asks a follow-up question instead of guessing, and unclear cases go to a review queue. Its results are suggestions for reference, not official classification decisions: the declarant and the customs authority decide.
Next steps
An HS code is a six-digit shared language, and the national digits after it carry the duty rate. To go further, compare the HS code vs HTS code vs Schedule B and then work through a real product with our step-by-step method. Whatever tool you use, check the final code against the current schedule and its notes before you file.
Frequently asked questions
What is an HS code in simple terms?
It is a six-digit number that tells customs authorities what a product is. The World Customs Organization maintains the Harmonized System, and more than 200 countries and economies use it as the base of their tariffs and trade statistics. The code decides which duty rate, statistics line and import rules apply to the goods.
How many digits is an HS code?
The international HS code has six digits: two for the chapter, two more for the heading and two more for the subheading. Countries add their own digits after that. The United States uses an 8-digit tariff line and a 10-digit statistical reporting number, and the EU uses 8-digit CN codes and 10-digit TARIC codes.
Is the HS code the same in every country?
Only the first six digits are shared. Everything after them is national, so the same product can carry different full codes in different countries. USITC gives the example of blenders: 8509.40.0015 in the US schedule but 8509.40.9000 in China. Always use the code from the schedule of the country that imports the goods.
Where can I look up an HS code?
For goods entering the United States, search the official Harmonized Tariff Schedule at hts.usitc.gov and check how CBP has classified similar products in the CROSS rulings database. For the EU, use the TARIC consultation of the European Commission. The legal notes and rules of interpretation decide the code, not keyword matches.
Sources
The official texts and pages this article relies on. Check them for the current version before you act.
- What is the Harmonized System (HS)? - World Customs Organization wcoomd.org
- HS Nomenclature 2028 edition - World Customs Organization wcoomd.org
- FAQs about tariff classification and the HTS - U.S. International Trade Commission usitc.gov
- HTS General Notes and General Statistical Notes, 2026 Revision 20 - USITC hts.usitc.gov
- 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.