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.
Structure
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.
Classification
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
| ECCN (USA Export Control. Classification Number) | EAR99 |
|---|
| HS Code | Harmonized Tariff Schedule | Product Name |
|---|---|---|
| 8419.50.000 | 8419.50.000 | Air Blow Heater |
| 8419.90.000 | 8419.90.000 | Air Blow Heater Nozzle |
| 8419.90.000 | 8419.90.000 | Air Blow Heater Connector |
| 8419.90.000 | 8419.90.000 | Air Blow Heater Stand |
| 8419.90.000 | 8419.90.000 | Mounting bracket for Air Blow Heater |
| 8419.90.000 | 8419.90.000 | Protector Tube for Air Blow Heater |
| 8538.90.900 | 8538.90.900 | Thermo-controller |
| 8536.49.000 | 8536.49.000 | Solid State Relay |
| 8536.50.900 | 8536.50.900 | Air-pressure confirmation sensor |
| 8414.80.100 | 8414.80.100 | Air volume pump |
| 8537.10.000 | 8537.10.000 | Air Blow Heater Controller |
| 8504.31.200 | 8504.31.200 | Trans former 1KVA or less |
| 8504.32.000 | 8504.32.000 | Trans former 1-16KVA |
| 8504.33.000 | 8504.33.000 | Trans former 15-500KVA |
| HS Code | Harmonized Tariff Schedule | Product Name |
|---|---|---|
| 8539.21.000 | 8539.21.000 | Halogen Point Heater |
| 8539.21.000 | 8539.21.000 | Halogen Line Heater |
| 8539.21.000 | 8539.21.000 | Halogen Ring Heater |
| 8539.90.000 | 8539.90.000 | Halogen Heater reflector |
| 8539.21.000 | 8539.21.000 | Replace lamp |
| 8539.90.000 | 8539.90.000 | Water-cooling unit |
| 8539.90.000 | 8539.90.000 | Air-cooling unit |
| 8539.90.000 | 8539.90.000 | Cover Glass Window |
| 8539.90.000 | 8539.90.000 | Mounting bracket |
| 8419.50.000 | 8419.50.000 | Water-cooling unit Cooler |
| 8539.90.000 | 8539.90.000 | Flexible Stand |
| 8537.10.000 | 8537.10.000 | Halogen Heater Controller |
| 8504.31.200 | 8504.31.200 | Trans former 1KVA or less |
| 8504.32.000 | 8504.32.000 | Trans former 1-16KVA |
| 8504.33.000 | 8504.33.000 | Trans former 15-500KVA |
| HS Code | Harmonized Tariff Schedule | Product Name |
|---|---|---|
| 8419.89.000 | 8419.89.000 | Far-infrared Point Heater |
| 8419.89.000 | 8419.89.000 | Far-infrared Line Heater |
| 8419.89.000 | 8419.89.000 | Far-infrared Panel Heater |
| 8537.10.000 | 8537.10.000 | Heater Controller |
| 8504.31.200 | 8504.31.200 | Trans former 1KVA or less |
| 8504.32.000 | 8504.32.000 | Trans former 1-16KVA |
| 8504.33.000 | 8504.33.000 | Trans former 15-500KVA |
| HS Code | Harmonized Tariff Schedule | Product Name |
|---|---|---|
| 8536.50.900 | 8536.50.900 | Drum Level Communicator |
| 8536.50.900 | 8536.50.900 | Water Surface |
| 8421.39.000 | 8421.39.000 | Ozone type sterilization deodorizer |
| Section 16 | Machinery / Electrical | |
| Capter 84 | NUCLEAR REACTORS, BOILERS, MACHINERY & MECHANICAL APPLIANCES, COMPUTERS | |
| Heading 8414 | air or vacuum pumps, compr & fans, hoods & fans, pts | |
| 8414.80.100 | Other Air Pumps and Air or Gas Compressors; Other Hoods | |
| Heading 8419 | machinery etc for temp change treat mat, w heat, pt | |
| 8419.39.000 | Other Dryers Other than Household Machinery | |
| 8419.50.000 | Heat Exchange Units | |
| 8419.90.000 | Parts of Apparatus for Treatment of Materials By Temperature | |
| Heading 8421 | centrifuges, filter etc mach for liquid or gases, pts | |
| 8421.39.000 | Other Filtering or Purifying Machinery and Apparatus for Gases | |
| Capter 85 | ELECTRICAL MACHINERY & EQUIP. & PARTS, TELECOMMUNICATIONS EQUIP., SOUND RECORDERS, TELEVISION RECORDERS | |
| Heading 8504 | electric transform, static converters & induct, pt | |
| 8504.31.200 | Other Transformers, Power Handling Capacity Not Exceeding 1kva | |
| 8504.32.000 | Other Transformers, Exceeding 1kva But Not Exceeding 16kva | |
| 8504.33.000 | Other Transformers, Exceeding 16kva But Not Exceeding 500kva | |
| Heading 8536 | electrical apparatus for switching etc, n/ov 1000v | |
| 8536.49.000 | Other Relays, for a Voltage Not Exceeding 1,000v | |
| 8536.50.900 | Switches, for a Voltage Not Exceeding 1,000v | |
| Heading 8537 | boards, panels etc with elec switch appar etc | |
| 8537.10.000 | Bases for Electric Control or the Distribution, Not Exceeding 1,000v | |
| Heading 8538 | parts for elec appar etc of head 8535, 8536 & 8537 | |
| 8538.90.900 | Boards, Panels, Consoles, Desks, Cabinets and Other Bases | |
| Heading 8539 | electric filament or discharge lamps, parts | |
| 8539.21.000 | Electric Filament Lamps, Tungsten Halogen | |
| 8539.90.000 | Parts of Filament Lamps, Discharge Lamps or Arc Lamps | |
| Heading 8543 | electrical mach etc, with ind functions nesoi, pts | |
| 8543.70.000 | Other Electrical Machines and Apparatus, Having Individual Functions | |
| 8543.90.000 | electrical mach etc, with ind functions nesoi, pts | |