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The Harmonized Commodity Description and Coding System
("Harmonized System" or "HS")

Definition

The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature developed by the World Customs Organization ("WCO").

It comprises about 5,000 commodity groups; each identified by a six digit code (subheadings), arranged under four digit in a legal and logical structure and is supported by well-defined rules to achieve uniform classification. The system is used by more than 200 countries and economies as a basis for their Customs tariffs and for the collection of international trade statistics. Over 98% of the merchandise in international trade is classified in terms of the HS.

The HS is governed by the "International Convention on the Harmonized Commodity Description and Coding System." It entered in to force January 1, 1988. The HS is updated every five years. Article 6 of the Harmonized System Convention establishes a Harmonized System Committee ("HSC") composed of representatives from each of the contracting parties to the Harmonized System Convention. The HSC’s responsibilities include issuing classification decisions on the interpretation of the Harmonized System. Those decisions may take the form of published tariff classification opinions concerning the classification of an article under the Harmonized System or amendments to the Explanatory Notes to the Harmonized System. The HSC also considers amendments to the legal text of the Harmonized System. The HSC meets twice a year in Brussels, Belgium.

The HS is maintained by the World Customs Organization ("WCO").

Current regulations

The current HS went into effect January 1, 2012. Agathon Associates maintains on its website a list of the 4-digit headings and 6-digit subheadings in Chapters 50 through 63 (textiles and textile articles).

The Harmonized Tariff Schedule of the United States ("HTSUS") is based on the six-digit HS and adds to more detailed eight-digit classifications which are used for determining the rate of duty and further ten-digit subclassifications for statistical purposed. The HTSUS is maintained by the U.S. International Trade Commission.

When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35128 (August 23, 1989).

Updates

on January 21, 2015, The World Customs Organizaton ("WCO") published the accepted amendments to the Harmonized System ("HS") Nomenclature that will enter into force on 1 January 2017. It includes 233 sets of amendments, divided as follows:

  • agricultural sector 85;
  • chemical sector 45;
  • wood sector 13;
  • textile sector 15;
  • base metal sector 6;
  • machinery sector 25;
  • transport sector 18;
  • other sectors 26.

Here is a list of the changes in the textile sector--
Current HS2017 HS
5402.1 high tenacity yarn of nylon or other polyamides. 5402.1 High tenacity yarn of nylon or other polyamides, whether or not textured.
5402.20 High tenacity yarn of polyesters. 5402.20 High tenacity yarn of polyesters, whether or not textured.
-- New subheading 5402.53 Of polypropylene.
-- New subheading 5402.63 Of polypropylene.
5502 Artificial filament tow. 5502.10 Artificial filament tow, of cellulose acetate.
5502.90 Artificial filament tow, other.
-- New subheading 5506.40 Of polypropylene.
5601.2 Wadding; other articles of wadding. 5601.2 Wadding of textile materials and articles thereof.
-- New subheading 5704.20 Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2.
-- New subheading Note. Subheading 6005.35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/m2 abd not more than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlofenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO) (See Note below).
Also note that all the subheadings for warp knit fabrics currently classified under heading 6005 will be re-numbered, which may affect the ability to compare data over time.
-- New subheading Note. Subheading 6304.20 covers articles made from fabrics impregnated or coated with alpha-cypermethrin (ISO), chlofenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO) (See Note below).

NOTE: Nearly one-half of the world's population lives at risk of malaria. The HS 2017 amendment aims at detailed information for several categories of products that are used as antimalarial commodities.

Copyright 2013, Agathon Associates.

This page last updated 1/22/2015.