HTS codes in 60 seconds — how the rate gets picked

Every duty calculation starts with a single number: the Harmonized Tariff Schedule code, or HTS. It is the lookup key for the rate, the gateway to tariff add-ons, and the field CBP officers actually verify when they pull a package for inspection. Understanding the basics takes about a minute and saves a lot of guessing.

The shape of a code

A US HTS code is 10 digits, arranged in five pairs:

  • Chapter (2 digits) — the broadest grouping. Chapter 61 is knit apparel. Chapter 85 is electrical machinery. Chapter 64 is footwear.
  • Heading (4 digits) — narrows the chapter. 6109 is "T-shirts, singlets, and other vests, knitted or crocheted."
  • Subheading (6 digits) — international level (HS6). 6109.10 is "of cotton."
  • Tariff line (8 digits) — US-specific narrowing. 6109.10.00 might split by gender or style.
  • Statistical suffix (10 digits) — full classification. 6109.10.0012 might be "men's, knit, cotton, sized for adults."

The rate attaches to the 8-digit tariff line. Anything past that is statistical reporting.

How to find the right code

For consumer imports the shortcut is:

  1. Identify the chapter from the type of good. Memorize a handful you buy often:
    • 61, 62 — apparel
    • 64 — footwear
    • 85 — electronics
    • 95 — toys, games, sports
    • 39 — plastics
    • 73 — iron/steel articles
  2. Use the USITC HTSUS search — type two or three words ("cotton T-shirt", "lithium ion battery"). The hierarchy narrows fast.
  3. Read the General Rate of Duty column — that is the base rate before tariff add-ons.

For consumer parcels you do not need to nail the 10-digit code. The 8-digit tariff line is enough to get the rate, and CBP officers handle the statistical suffix administratively.

Where consumers get it wrong

Three classic mistakes:

  • Material confusion. A "leather-look" PU jacket is plastic (Chapter 39 or apparel-with-plastic depending on construction), not leather (Chapter 42). The duty differs.
  • Use vs construction. A power bank is classified by what it is (a lithium-ion battery, Chapter 85), not by what you use it for (consumer electronics charger).
  • Sets and kits. A "gift set" of items can be classified by the item that gives the set its essential character, which can be the lowest or highest rate component.

Section 301 and Section 122 layers

Once you have the HTS code, two more layers can stack on top of the base rate:

  • Section 301 (China) — if the country of origin is China, look up the HTS code in the Section 301 List 1-4A schedule. Each list carries a different add-on (7.5%, 25%, etc.). Unaffected by the February 2026 Supreme Court ruling.
  • Section 122 surcharge (all origins) — a flat 10% ad valorem tariff under Section 122 of the Trade Act of 1974, in effect 24 February through 24 July 2026 (HTSUS subheading 9903.03.01). It replaced the 2025 IEEPA executive-order tariffs after the Supreme Court struck those down on 20 February 2026 — the IEEPA layer is no longer collected.

The duty calculator walks through all three layers automatically. If you want to do the math manually, the order is: base HTS rate × declared value, plus Section 301 % × declared value, plus the 10% Section 122 surcharge × declared value, plus MPF/HMF (small flat or percentage fees).

Practical advice

For most consumer parcels you do not need to file anything yourself. The platform or the courier handles the entry. Knowing the HTS code is useful for estimation — being able to plug a number into a calculator before you click buy and not be surprised at the door.

If you import the same kind of item repeatedly (e.g. you flip imported sneakers), it is worth memorizing your most common HTS line and the rate on it. It collapses pre-purchase math to a single multiplication.

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