Harmonized Tariff Schedule for the United States
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The Harmonized Tariff Schedule of the United States is the primary resource for determining tariff classifications for goods imported into the United States (and can also be used in place of Schedule B for classifying goods exported from the United States). This two volume U.S. government publication is updated periodically by the United States International Trade Commission and is available in various electronic formats.
The Harmonized Tariff Schedule is based on the international Harmonized Commodity Coding and Classification System (Harmonized System), which has been established by the World Customs Organization. Virtually all countries base their tariff schedules on the Harmonized System, making it easier to conduct international trade.
The U.S. Harmonized Tariff Schedule, like Harmonized System tariff schedules generally, classifies a good (assigns it a ten-digit tariff classification number) based on such things as its name, use, and/or the material used in its construction. The tariff schedule is divided into Chapters 1 through 99 plus numerous additional sections such as various appendices and indexes. Chapters are divided into a varying number of headings, and headings are divided into a varying number of hubheadings. Raw materials or basic substances often appear in the early chapters and in earlier headings within a chapter, where highly processed goods and manufactured articles often appear in later chapters and headings. Agricultural products are generally provided for in chapters 1-24, for example, whereas vehicles, aircraft and vessels appear in chapters 86-89. There is no hard and fast rule, however. Toys, for example, appear in Chapter 95 and works of art are found in Chapter 97.
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