Sales Tax HS Code List: Lookup, Duties, and Penalties

An HS code list for customs duties is really the Harmonized Tariff Schedule of the United States (HTS), the 10-digit product classification system that sets the duty rate on every item imported into the country. Each product gets a specific code based on what it is and what it’s made of, and that code points directly to the duty you owe at the border. One thing to clear up first: HS codes drive federal customs duties, not state sales tax. The two are separate obligations, and Customs and Border Protection does not collect state tax on your behalf.¹

How an HS Code Is Built

The Harmonized System is an international classification, and the first six digits of any code are the same in every participating country.² The United States adds four more digits for its own tariff and statistical purposes, giving a full 10-digit HTS code.³

Reading the digits from left to right:

Digits 1–2 are the chapter, the broadest grouping by material or product type. Chapter 09 covers coffee, tea, and spices.
Digits 3–4 are the heading. Under Chapter 09, heading 09.01 covers coffee.
Digits 5–6 are the international subheading. Subheading 0901.21 identifies roasted coffee that has not been decaffeinated.
Digits 7–8 set the U.S. duty rate line.
Digits 9–10 identify the statistical reporting category.

The chapter gets you in the neighborhood. The heading and subheading get you to the right address. Two products that share a chapter, like a lithium-ion laptop battery and an LED light bulb (both in Chapter 85), can carry very different 10-digit codes and very different duty rates.

The Chapter Map for Finding Your Product

The HTS contains 99 chapters organized into 22 sections.⁴ Knowing which section your product belongs to shortens the search considerably:

Sections I–IV (Chapters 1–24): food, beverages, tobacco, and animal or vegetable products.
Section V (Chapters 25–27): mineral products, including ores, fuels, and oils.
Section VI (Chapters 28–38): chemicals, pharmaceuticals, fertilizers, and plastics precursors.
Sections VII–VIII (Chapters 39–43): plastics, rubber, leather goods, and travel accessories.
Sections IX–X (Chapters 44–49): wood products, paper, and printed materials.
Section XI (Chapters 50–63): textiles and apparel, where fiber composition matters enormously for classification.
Section XII (Chapters 64–67): footwear, headgear, and accessories.
Sections XIII–XIV (Chapters 68–71): stone, ceramics, glass, and jewelry.
Section XV (Chapters 72–83): base metals and metal articles, from steel to hand tools.
Section XVI (Chapters 84–85): machinery, electronics, and electrical equipment.
Section XVII (Chapters 86–89): vehicles, aircraft, and vessels.
Sections XVIII–XXI (Chapters 90–97): precision instruments, arms, furniture, toys, and works of art.

How to Find the Right Code

Before searching, write down the facts that drive classification: what the product is made of, how it functions, whether it’s finished or unfinished, and who uses it. Material composition is often decisive. A shirt that’s 60 percent cotton classifies differently than one that’s 60 percent polyester, even if they look identical off the rack.

Federal law requires the importer of record to use “reasonable care” when filing the classification and declared value of imported merchandise.⁵ Guessing and hoping is not reasonable care.

The Official USITC Search Tool

The U.S. International Trade Commission hosts the official HTS database at hts.usitc.gov. You can search by keyword or browse by chapter.⁴ Start with the product name or primary material, then drill down through the headings and subheadings until you reach the description that most specifically matches your product. Results display the full 10-digit code and the duty rates that go with it.

Watch out for “basket” categories, usually labeled “other” at the end of a list of subheadings. When a more specific code exists, using the catch-all is not just wrong; shipments classified into overused basket codes tend to draw extra scrutiny at the border.

The General Rules of Interpretation

When a product could plausibly fit under more than one heading, the HTS provides six General Rules of Interpretation (GRIs) that must be applied in order.⁶ Rule 1 does most of the work: classify according to the terms of the headings and any relevant section or chapter notes. Only move on when Rule 1 doesn’t resolve the question. Three rules tend to trip people up:

Rule 2 lets you classify an incomplete or unfinished article as the finished version if it already has that article’s essential character. A partially assembled bicycle frame may classify as a bicycle.
Rule 3 covers items that fit under two or more headings. Prefer the most specific description. For composite goods made of different materials, classify by whichever material gives the product its essential character. If that still doesn’t resolve it, pick the heading that comes last numerically.
Rule 6 applies the same logic within subheadings, but only compares subheadings at the same level.

How the Code Turns Into a Duty Bill

Once you have the 10-digit code, the duty rate sits right next to it in the schedule, in three columns:

Column 1 – General: the standard “most-favored-nation” rate that applies to goods from nearly all U.S. trading partners. This is what most importers pay.
Column 1 – Special: reduced or zero rates available under specific trade agreements or preference programs. A code in parentheses next to the rate identifies the program (for example, “CA” for goods qualifying under the USMCA from Canada).
Column 2: the highest rates, reserved for a small number of countries with restricted trade relationships, such as Cuba and North Korea.

Column 1 General rates run from zero to well above 25 percent depending on the classification.² Some duties are a percentage of the product’s value (ad valorem). Others are a flat dollar amount per unit (specific). Some combine both. A shipment misclassified into a 15 percent heading when it belongs in a 3 percent heading costs real money on every entry.

Trade agreement preferences depend on the same classification you use to look up the base rate. Under the USMCA, for example, a product must originate within the agreement’s territory, and the origin rules are organized by HS number.⁷ Get the classification wrong and any preferential-rate claim built on it falls apart.

The De Minimis Exemption Is Gone

Until August 2025, shipments valued at $800 or less could enter the United States duty-free under Section 321 of the Tariff Act of 1930.⁸ That exemption made HS classification irrelevant for most small e-commerce purchases sent directly to consumers.

Executive Order 14324 suspended the exemption effective August 29, 2025, for virtually all goods regardless of value, country of origin, or shipping method. The only exceptions are certain donations and informational materials.⁹ A $50 item ordered from overseas now requires a proper HTS classification and owes duty at entry. For postal shipments, CBP transitioned to standard ad valorem duty assessment based on HTS classification starting February 28, 2026. Small businesses that once ignored HS codes on low-value imports no longer have that option.

Where State Sales Tax Fits In

HS codes and state sales or use tax move on separate tracks. Your customs duty is a federal charge collected by CBP based on the HTS code. Your state sales or use tax obligation is handled by your state’s treasury or department of revenue and is not something CBP calculates or collects.¹

In practice: if you import for resale, the duty you paid becomes part of your cost of goods, and the price you later charge your customer is what state sales tax applies to. If you import for your own use, you typically owe use tax to your state on the purchase price of the item, but the tariff you paid at the border is not itself subject to that use tax. The federal side and the state side are parallel obligations, not a single one.

Penalties for Getting the Code Wrong

Misclassification isn’t just an administrative problem. Federal law scales civil penalties by culpability:¹⁰

Fraud can draw a penalty up to the full domestic value of the merchandise. On an intentionally misclassified $500,000 shipment, CBP can fine up to $500,000.
Gross negligence caps at the lesser of the domestic value or four times the duties, taxes, and fees the government lost. Where duties weren’t affected at all, the ceiling drops to 40 percent of the dutiable value.
Negligence caps at the lesser of the domestic value or two times the lost duties, taxes, and fees. Where duties weren’t affected, the ceiling is 20 percent of the dutiable value.

Catching your own mistake first matters. If you disclose the error before CBP starts a formal investigation, the penalty drops sharply. For negligence and gross negligence disclosed early, you owe interest on the unpaid duties rather than a multiple of them. Self-disclosure won’t erase what you actually owed, but it can keep the penalty from dwarfing the underlying duty.

Binding Rulings and the CROSS Database

When your product could go under more than one heading and the GRIs don’t clearly resolve it, you can ask CBP for a binding ruling before the goods ship. Submit the request through the eRulings portal. CBP’s National Commodity Specialist Division typically responds within 30 calendar days.¹¹ Cases referred to CBP headquarters for more complex analysis can take up to 90 days.¹²

Requests must cover prospective shipments and can include up to five items of the same type. You’ll provide a detailed product description, the names and addresses of all parties involved, the expected port of entry, and a statement that the same issue isn’t already pending before CBP or a court. Once issued, a copy of the ruling or its control number travels with your entry documents.

Even without your own ruling, the Customs Rulings Online Search System (CROSS) at rulings.cbp.gov holds more than 220,000 past rulings dating to 1989.¹³ Searching for products similar to yours often shows how CBP has classified them before, which gives you a solid starting point and, in close cases, a strong argument for the classification you choose.

1
U.S. Customs and Border Protection. Duty, Taxes and Other Fees Required to Import Goods Into the United States
2
International Trade Administration. Harmonized System (HS) Codes
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United States International Trade Commission. About Harmonized Tariff Schedule
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United States International Trade Commission. Harmonized Tariff Schedule
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Office of the Law Revision Counsel. 19 USC 1484 – Entry of Merchandise
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U.S. International Trade Commission. General Rules of Interpretation
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eCFR. 19 CFR Part 182 – United States-Mexico-Canada Agreement
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Office of the Law Revision Counsel. 19 USC 1321 – Administrative Exemptions
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Federal Register. Notice of Implementation of Executive Order 14324 Suspending Duty-Free De Minimis Treatment
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Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence
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U.S. Customs and Border Protection. How Can I Request a Binding Ruling
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U.S. Customs and Border Protection. Requirements for Electronic Ruling Requests
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U.S. Customs and Border Protection. Customs Rulings Online Search System (CROSS)