Harmonized Tariff Schedule of the United States information
United States determination of tariffs
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The Harmonized Tariff Schedule of the United States (HTSUS), also referred to as the Harmonized Tariff Schedule of the United States Annotated (HTSA), is the primary resource for determining tariff (customs duties) classifications for goods imported into the United States. It can also be used in place of Schedule B for classifying goods exported from the United States to foreign countries.[1] The Harmonized Tariff Schedule classifies a good based on its name, use, and/or the material used in its construction and assigns it a ten-digit classification code number, and there are over 17,000 unique classification code numbers. Although the U.S. International Trade Commission publishes and maintains the Schedule in its various forms, U.S. Customs and Border Protection is the only agency that can provide legally binding advice or rulings on classification of imports.[2]
The Schedule is based on the international Harmonized System, the global system of nomenclature that is used to describe most world trade in goods, maintained by the World Customs Organization (WCO).[2] Virtually all countries base their tariff schedules on the WCO's Harmonized System; for example the Combined Nomenclature system is the basis for the tariff schedule of the European Union.
^"Tariff Information Center". Archived from the original on 6 October 2008. Retrieved 1 October 2008.
^ ab"Official Harmonized Tariff Schedule". Retrieved 27 Jun 2016.
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