HS code vs HTS, Schedule B, CN and TARIC: 6, 8 and 10-digit codes

How the digits build up

• 2 digits: HS chapter, for example 66 umbrellas and walking sticks.
• 4 digits: HS heading, for example 6603 parts and accessories of umbrellas and walking sticks.
• 6 digits: HS subheading, for example 6603.20 umbrella frames; the same in every HS country.
• 8 digits: national or regional split, such as the EU Combined Nomenclature.
• 10 digits: national tariff or statistical split, such as the US HTS, US Schedule B or EU TARIC.

Why the exporter's and importer's codes differ

Many governments add digits to the HS number to distinguish products further, and these extra digits are usually different in every country. Umbrella frames, for example, are 6603.20.3000 in the US HTS but 6603.20.0000 in Germany, although both start with HS 6603.20. In the US, the HTS is used by Customs and Border Protection for imports and duties, while Schedule B numbers are used for export statistics; the first 6 digits match, but at 8 and 10 digits the import and export lists differ.

So the exporter's own national export code is not always the right code for the importer's customs declaration. The 6-digit HS code is the common part; the importing country's tariff decides the full code and the duty.

Which code goes where

On the commercial invoice, show at least the 6-digit HS code, and the importer's national code if the buyer gives it. In the EU, the customs declaration uses the TARIC code, and the TARIC database shows the measures that apply. In the UK, the declaration uses the 8-digit commodity code for imports and exports, and digits 9 and 10 only for imports. In the US, export filings in AES accept a Schedule B or HTS number for most goods, but some HTS numbers are not valid for export reporting.