An HS code is a 6-digit number that customs authorities use to classify a product. It comes from the Harmonized System, run by the World Customs Organization (WCO) and used by more than 200 countries. Each country adds extra digits for its own tariff, and that full code decides your duty rate, any import restrictions and the trade statistics your shipment is counted in.
Key facts
- First 6 digits: the same in every HS country (chapter, heading, subheading).
- National codes: US HTS uses 10 digits, the EU uses 8 (CN) or 10 (TARIC), the UK uses 10 for imports, Australia uses 8 plus a statistical code.
- Who is responsible: the importer, even if the supplier or broker suggested the code.
- Next update: HS 2028 takes effect on 1 January 2028 and will change some codes.
- Certainty: you can apply for a binding ruling to confirm a code.
How is an HS code built?
Take 6110.20 (jerseys and pullovers, knitted, of cotton) as an example:
| Digits | Level | Example |
|---|---|---|
| 61 | Chapter | Knitted or crocheted clothing |
| 6110 | Heading | Jerseys, pullovers, cardigans |
| 6110.20 | Subheading | Of cotton |
| 6110.20.xx.xx | National digits | Set by each country, e.g. men’s or women’s |
The first six digits are shared internationally. The digits after that differ by country, so a code from your supplier’s export declaration is a starting point, not your import code.
How do I find the right HS code?
- Describe the product precisely: what it is, what it is made of, and what it is used for.
- Search the official tariff of the country you are importing into (links below).
- Work down from chapter to heading to subheading. Read the section and chapter notes, which often include or exclude products.
- Check published rulings for similar products, such as the US CBP CROSS rulings database.
- If you are still unsure, ask a customs broker or apply for a binding ruling.
Official tools:
- UK: Trade Tariff and GOV.UK guide to finding commodity codes
- US: Harmonized Tariff Schedule
- EU: TARIC database, run by the European Commission
- Australia: the Working Tariff, published by the Australian Border Force
What happens if I use the wrong HS code?
- You may underpay duty and later receive a bill for the difference, plus penalties or interest
- You may overpay duty for years without noticing
- Goods can be held while customs checks the classification
- You may miss licence or safety requirements linked to the correct code
Customs can review past declarations, usually going back several years, so a wrong code can become expensive.
What is a binding ruling?
A binding ruling is a written decision from customs on the correct code for your product. It gives you certainty and protects you if customs later disagrees. The UK calls it an Advance Tariff Ruling, the EU calls it Binding Tariff Information (BTI), and US CBP issues binding rulings. They are free in most countries but take time, so apply before a large order.
What to do next
- Write a clear product description: material, function and how it is used.
- Look up the code in the official tariff of your import country, not a generic website.
- Check the duty rate and any licence or safety rules attached to that code.
- Ask your customs broker to confirm before the first shipment.
- For high-volume or high-duty products, apply for a binding ruling.
- Save your reasoning, so you can explain the classification if customs asks.
Common mistakes
- Copying the supplier’s export code and assuming it fits your country
- Classifying by product name instead of material and function
- Using one code for a mixed shipment of different products
- Never reviewing codes after a tariff update such as HS 2028
Related questions
- How is import duty calculated?
- How do I import goods into the UK?
- What documents do I need to import goods into the US?
Sources: WCO: HS 2028 edition, GOV.UK: finding commodity codes, US HTS, CBP rulings. Last reviewed October 2026.