HS Code and Harmonized System

The Harmonized Commodity Description and Coding System, also known as the Harmonized System (HS) of tariff nomenclature is an internationally standardized system of names and numbers to classify traded products. It came into effect in 1988 and has since been developed and maintained by the World Customs Organization (WCO) (formerly the Customs Co-operation Council), an independent intergovernmental organization based in Brussels, Belgium, with over 200 member countries.


Under the HS Convention, the contracting parties are obliged to base their tariff schedules on the HS nomenclature, although parties set their own rates of duty. The HS is organized into 21 sections and 96 chapters, accompanied with general rules of interpretation and explanatory notes. First, the system assigns goods to sections, and then proceeds to assign these goods to their specific chapter, heading, and subheading, in that order, as necessary. The HS therefore assigns up to a total of 8 digits at the tariff-rate (legal) level. Two extra digits may also be assigned as statistical reporting numbers for a total of 10 digits to be listed on entries.

To ensure harmonization, the contracting parties must employ at least 4- and 6-digit provisions, international rules and notes, but are free to adopt additional subcategories and notes. Chapter 77 is reserved for future international use only. Chapters 98 and 99 are reserved for national use. Chapter 98 comprises special classification provisions, and chapter 99 contains temporary modifications pursuant to a parties’ national directive or legislation.


All existing products can be classified into the existing HS system by using the General Rules of Interpretation. Product codes can be determined according to their form and function. An example of a product classified according to its form would be whole potatoes. The classification will also change depending on whether the potatoes are fresh or frozen. Fresh potatoes are classified in position 0701.90, under the Header Potatoes, fresh or chilled, Subheader Other, while frozen potatoes are classified in position 0710.10 under the Header Vegetables (uncooked or cooked by steaming or boiling in water), frozen, Subheader Potatoes.

An example of a product classified according to its function would be an electric resistance-heated oven. The classification for an electric oven depends on whether the oven is for domestic or industrial use. An electric oven for domestic use is classified in position 8516.60 under the Header Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus and hand dryers; electric flatirons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof, Subheader Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters. Industrial electric ovens are classified in position 8514.10 under the Header Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof, Subheader Resistance heated furnaces and ovens .

These rules apply to all products. Any product for which there is no current classification can be listed under the Other classification. This term encompasses all products described by the Header and Subheader of a category. The potatoes in the first example fall into this category, as they can also describe genetically modified potatoes, which were not available during the elaboration of the first HS.


ECCN (USA Export Control. Classification Number)EAR99


HS CodeHarmonized Tariff ScheduleProduct Name
8419.50.0008419.50.000Air Blow Heater
8419.90.0008419.90.000Air Blow Heater Nozzle
8419.90.0008419.90.000Air Blow Heater Connector
8419.90.0008419.90.000Air Blow Heater Stand
8419.90.0008419.90.000Mounting bracket for Air Blow Heater
8419.90.0008419.90.000Protector Tube for Air Blow Heater
8536.49.0008536.49.000Solid State Relay
8536.50.9008536.50.900Air-pressure confirmation sensor
8414.80.1008414.80.100Air volume pump
8537.10.0008537.10.000Air Blow Heater Controller
8504.31.2008504.31.200Trans former 1KVA or less
8504.32.0008504.32.000Trans former 1-16KVA
8504.33.0008504.33.000Trans former 15-500KVA


HS CodeHarmonized Tariff ScheduleProduct Name
8539.21.0008539.21.000Halogen Point Heater
8539.21.0008539.21.000Halogen Line Heater
8539.21.0008539.21.000Halogen Ring Heater
8539.90.0008539.90.000Halogen Heater reflector
8539.21.0008539.21.000Replace lamp
8539.90.0008539.90.000Water-cooling unit
8539.90.0008539.90.000Air-cooling unit
8539.90.0008539.90.000Cover Glass Window
8539.90.0008539.90.000Mounting bracket
8419.50.0008419.50.000Water-cooling unit Cooler
8539.90.0008539.90.000Flexible Stand
8537.10.0008537.10.000Halogen Heater Controller
8504.31.2008504.31.200Trans former 1KVA or less
8504.32.0008504.32.000Trans former 1-16KVA
8504.33.0008504.33.000Trans former 15-500KVA


HS CodeHarmonized Tariff ScheduleProduct Name
8419.89.0008419.89.000Far-infrared Point Heater
8419.89.0008419.89.000Far-infrared Line Heater
8419.89.0008419.89.000Far-infrared Panel Heater
8537.10.0008537.10.000Heater Controller
8504.31.2008504.31.200Trans former 1KVA or less
8504.32.0008504.32.000Trans former 1-16KVA
8504.33.0008504.33.000Trans former 15-500KVA


HS CodeHarmonized Tariff ScheduleProduct Name
8536.50.9008536.50.900Drum Level Communicator
8536.50.9008536.50.900Water Surface
8421.39.0008421.39.000Ozone type sterilization deodorizer


Section 16Machinery / Electrical
Heading 8414air or vacuum pumps, compr & fans, hoods & fans, pts
8414.80.100Other Air Pumps and Air or Gas Compressors; Other Hoods
Heading 8419machinery etc for temp change treat mat, w heat, pt
8419.39.000Other Dryers Other than Household Machinery
8419.50.000Heat Exchange Units
8419.90.000Parts of Apparatus for Treatment of Materials By Temperature
Heading 8421centrifuges, filter etc mach for liquid or gases, pts
8421.39.000Other Filtering or Purifying Machinery and Apparatus for Gases
Heading 8504electric transform, static converters & induct, pt
8504.31.200Other Transformers, Power Handling Capacity Not Exceeding 1kva
8504.32.000Other Transformers, Exceeding 1kva But Not Exceeding 16kva
8504.33.000Other Transformers, Exceeding 16kva But Not Exceeding 500kva
Heading 8536electrical apparatus for switching etc, n/ov 1000v
8536.49.000Other Relays, for a Voltage Not Exceeding 1,000v
8536.50.900Switches, for a Voltage Not Exceeding 1,000v
Heading 8537boards, panels etc with elec switch appar etc
8537.10.000Bases for Electric Control or the Distribution, Not Exceeding 1,000v
Heading 8538parts for elec appar etc of head 8535, 8536 & 8537
8538.90.900Boards, Panels, Consoles, Desks, Cabinets and Other Bases
Heading 8539electric filament or discharge lamps, parts
8539.21.000Electric Filament Lamps, Tungsten Halogen
8539.90.000Parts of Filament Lamps, Discharge Lamps or Arc Lamps
Heading 8543electrical mach etc, with ind functions nesoi, pts
8543.70.000Other Electrical Machines and Apparatus, Having Individual Functions
8543.90.000electrical mach etc, with ind functions nesoi, pts