US HTS Code Lookup

# HTS Code Search USA: HTSUS 10-Digit Lookup, USITC Rules & CBP Entry

In the United States, foreign trade commodity classification is governed by the Harmonized Tariff Schedule of the United States (HTSUS), published and maintained by the U.S. International Trade Commission (USITC) and enforced by U.S. Customs and Border Protection (CBP). Building upon the universal 6-digit WCO Harmonized System, the US legal framework appends 4 additional national digits to construct a 10-digit HTSUS code. Accurate HTSUS classification determines base MFN duty rates, Section 301/232 trade remedy surcharges, Merchandise Processing Fees (MPF), and partner government agency (PGA) compliance.

Structural Breakdown of a 10-Digit US HTSUS Code

The 10-digit HTSUS code is divided into four distinct legal and statistical segments:

1. Digits 1–6 (WCO Subheading): International Harmonized System standard (e.g. 8471.30 = Portable ADP Machines).
2. Digits 7–8 (US Rate Line): National US legal subheading establishing statutory duty rates in HTSUS Column 1 (General MFN rate vs Special FTA rate) and Column 2.
3. Digits 9–10 (Statistical Suffix): Administered by the US Census Bureau to track import trade volumes.

CBP Formal Entry Processing & Mandatory Border Fees

When commercial merchandise with an FOB value exceeding $2,500 USD enters the United States, CBP requires filing a formal entry (CBP Form 7501), assessing three primary cost lines:

1. Base HTSUS Duty & Trade Remedies:

• General MFN Duty Rate: Standard ad-valorem or specific rate applied to WTO member imports.
• Section 301 Retaliatory Tariffs: Surcharges (7.5% to 25%+) stacked on China-origin goods under HTSUS Chapter 99.
• Section 232 National Security Tariffs: 25% surcharges on steel and 10% on aluminum imports.

2. Statutory Administrative Processing Fees:

• Merchandise Processing Fee (MPF): Ad-valorem fee of 0.3464% of FOB value (minimum $31.67, maximum $614.35 per formal entry).
• Harbor Maintenance Fee (HMF): Ad-valorem fee of 0.125% of cargo value for ocean freight entries arriving at US ports.

Worked Financial Example: US Import Entry Entry Calculation

Let us calculate total CBP duties and fees for a commercial shipment of plastic consumer goods ($40,000 USD FOB value) imported from China into the Port of Long Beach, California.

Shipment Parameters:

• FOB Invoice Customs Value: $40,000.00 USD
• 10-Digit HTSUS Code: 3926.90.99.85 (Other Plastic Articles - 5.3% Base MFN Duty)
• Section 301 Tariff Rate: 25.0% (China List 3 - Subheading 9903.88.03)
• CBP Fees: MPF (0.3464%) + HMF (0.125%)

Step-by-Step CBP Duty Calculation:

1. Dutiable FOB Customs Value: $40,000.00 USD
2. Base HTSUS Duty (5.3%): $40,000 × 5.3% = $2,120.00 USD
3. Section 301 Tariff Surcharge (25%): $40,000 × 25.0% = $10,000.00 USD
4. Merchandise Processing Fee (MPF 0.3464%): $40,000 × 0.3464% = $138.56 USD
5. Harbor Maintenance Fee (HMF 0.125%): $40,000 × 0.125% = $50.00 USD
6. Total CBP Entry Payment:

$2,120 (Base) + $10,000 (301) + $138.56 (MPF) + $50 (HMF) = $12,308.56 USD

How to Search US HTSUS Codes Online

To look up 10-digit US HTS codes:

1. Input your product description or 6-digit to 10-digit HTS code in our US search tool.
2. Verify Column 1 General MFN rates, Column 1 Special FTA eligibility (USMCA, KORUS, CETA), and Column 2 rates.
3. Check active Chapter 99 Trade Remedy Flags (Section 301 China surcharges, Section 232 steel/aluminum).
4. Export official HTSUS summaries for CBP Form 7501 preparations and customs broker review.

Frequently Asked Questions

What is the difference between an HS code and an HTS code?

An HS code refers to the universal 6-digit WCO nomenclature. An HTS code (HTSUS) refers specifically to the 10-digit national tariff schedule used in the United States.

What is a CBP Binding Ruling (CROSS Database)?

A CBP Binding Ruling is an official written decision issued by US Customs and Border Protection under 19 CFR Part 177, legally establishing the correct 10-digit HTSUS code for a product.

How do Partner Government Agencies (PGAs) interact with HTS codes?

CBP enforces regulations for over 40 PGAs (such as FDA, EPA, USDA, CPSC). Specific 10-digit HTSUS codes trigger automated PGA flags requiring specialized clearance certificates prior to release.

CBP Reasonable Care & Binding Ruling Compliance Framework

To satisfy U.S. Customs legal requirements under 19 U.S.C. 1484:

• Exercising Reasonable Care: CBP requires Importers of Record to consult qualified trade experts, Licensed Customs Brokers, or obtain binding rulings to establish HTSUS classifications.
• Requesting a CBP Binding Ruling (19 CFR Part 177): Submit a formal ruling request to CBP National Commodity Specialist Division (NCSD) including physical samples, chemical composition, and manufacturing flowcharts to receive an official binding determination.
• Managing PGA Flags in ACE: Electronic entry summaries in the Automated Commercial Environment (ACE) require submitting specific PGA data (e.g., FDA Accession Numbers, EPA Disinfectant Registration, USDA Phytosanitary Certificates) based on 10-digit HTSUS triggers.

Complete USITC HTSUS Rules & CBP Trade Compliance Architecture

Essential compliance requirements for US Importers of Record:

• HTSUS Column 1 General vs Special Rates: Column 1 General lists standard MFN duty rates. Column 1 Special lists preferential rates for US Free Trade Agreements (USMCA, KORUS, CUSMA, Israel FTA, CAFTA-DR).
• HTSUS Column 2 Statutory Rates: Applies non-MFN, elevated duty rates to goods originating from non-WTO countries or sanctioned nations (e.g., Cuba, North Korea, Russia).
• Chapter 99 Temporary Trade Remedies: Subheadings 9903.88.01 through 9903.88.67 track active Section 301 retaliatory tariffs on Chinese imports, requiring dual-entry reporting on CBP Form 7501.
• CBP Post-Summary Corrections (PSC) & Protests: Importers discovering classification errors within 300 days of entry summary filing can submit an electronic PSC; after liquidation, formal protests can be filed under 19 U.S.C. 1514 within 180 days.

Strategic Compliance: Managing Customs Classification Audit Risks

To ensure long-term regulatory compliance across global trade lanes:

• Periodic Classification Reviews: Re-evaluate internal SKU classification master tables annually to incorporate national tariff schedule updates and new WCO classification opinions.
• Customs Audit Preparedness: Maintain complete technical documentation files—including commercial invoices, bill of lading contracts, laboratory material breakdown certificates, and binding rulings—for 5 years post-entry.
• Pre-Import Binding Ruling Petitions: When importing novel, high-value, or multi-component products, file formal binding ruling applications with national customs authorities (CBP in the US, CBIC in India, HMRC in the UK) to legally secure tariff rates prior to shipment dispatch.

Key Compliance Guidelines for Global HS Code Declarations

To ensure seamless customs clearance across international borders:

1. Verify WCO 6-Digit Base: Always ensure your foreign supplier provides the correct WCO 6-digit subheading before converting to local 8-digit or 10-digit national tariff lines.
2. Reconcile Commercial Invoices: Match declared HS codes against commercial invoices, packing lists, and origin certificates prior to electronic customs submission.
3. Audit PGA Regulatory Triggers: Check destination country partner government agency databases (FDA, EPA, USDA, BIS) to submit compulsory permits alongside entry declarations.