


An HS code identifies a product category within the international Harmonized System. National and regional systems extend that classification: HTSUS for US imports, Schedule B for US export reporting, and CN and TARIC for EU trade. The full code you need depends on the customs territory and whether you are importing or exporting.
| System | Code length | Main purpose |
|---|---|---|
| HS — Harmonized System | 6 digits at subheading level | International foundation for classifying traded goods. |
| HTSUS — Harmonized Tariff Schedule of the United States | 8-digit tariff subheading; 10-digit statistical reporting number | US import classification and tariff treatment. |
| Schedule B | 10 digits | US export commodity reporting. |
| CN — Combined Nomenclature | 8 digits | EU customs classification and trade statistics, including export classification. |
| TARIC — Integrated Tariff of the European Union | 10-digit goods code; separate additional codes may also apply | EU tariff subdivisions and applicable trade measures, particularly for imports. |
A supplier's full national code should not simply be copied into another country's declaration. Start with the product details and check the destination system. The shared HS structure does not make the national extensions interchangeable. USITC classification guidance, European Commission CN guidance.
National and regional systems extend the HS structure. Confirm the complete code required for your import or export declaration.
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For a US-to-Spain shipment, see which party provides the EORI, Spanish VAT ID and product classification.
The Harmonized System is maintained by the World Customs Organization. It groups goods using product descriptions, legal notes and classification rules. Countries and customs territories build their own tariff and statistical subdivisions on that foundation. WCO Harmonized System overview.
The structure is cumulative:
| Level | Digits | Meaning |
|---|---|---|
| Chapter | First 2 | Broad product grouping. |
| Heading | First 4 | A more specific category within the chapter. |
| HS subheading | First 6 | The international subheading. |
| National or regional extension | Beyond 6 | Additional detail required by the applicable tariff or statistical system. |
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The classification follows the goods as described in the applicable rules. A commercial name alone may not identify the correct category.
HS revisions also matter. The WCO's HS 2022 edition took effect on 1 January 2022, replacing the earlier edition. Use the tariff and amendments applicable to the transaction date rather than an old code list. WCO HS 2022 nomenclature.
Prepare a product description that someone outside your business can understand.
| Information | Useful detail to gather |
|---|---|
| Product identity | Name, model, photographs and technical sheet. |
| Materials | Composition and percentages where relevant. |
| Function | What the product does and how it operates. |
| Condition | Complete, unfinished, assembled or unassembled. |
| Presentation | Individual item, component, accessory, mixture or retail set. |
| Technical characteristics | Dimensions, capacity, power or other relevant specifications. |
| Transaction context | Import/export country, origin and intended declaration date. |
These details help distinguish similar-looking products. Keep the description consistent across the product specification, commercial invoice and information supplied to the customs representative.
Use the official USITC HTS search.
If the classification remains uncertain, consult CBP rulings or seek a binding ruling. A similar product name is not enough to establish the classification.
The 8-digit level identifies the legal tariff provision; the final two digits provide statistical detail. A six-digit HS subheading alone is not the complete US import reporting number.
Start at the US Census Bureau Schedule B page, which provides the official search tool and current schedules.
Many HTS numbers can be used for US export reporting, but exceptions apply. Check the current Notice to Exporters before substituting an HTS number. Schedule B numbers must not be used in place of HTS numbers on US import entries. Census Schedule B introduction.
Export classification and the requirement to file Electronic Export Information are separate questions. Confirm both for the shipment.
The Combined Nomenclature, or CN, adds EU detail to the six-digit HS structure. Its eight-digit codes support customs classification and trade statistics. The CN is updated annually.
TARIC combines the goods nomenclature with EU tariff and trade measures. A TARIC goods code normally has ten digits. Depending on the goods and measure, separate additional codes or supporting documents may be required.
TARIC also contains import and export restrictions and other measures. Its final two digits should not be described simply as “the duty rate”: the applicable treatment depends on the classification and transaction details. European Commission TARIC overview.
For trade involving mainland Spain or the Balearic Islands and a non-EU country, use the EU classification framework. Imports generally require the TARIC-level goods code; exports generally use the eight-digit CN code, with additional declaration information where applicable.
Open the official TARIC consultation tool:
Do not assume the shipment's dispatch country is necessarily its country of origin.
For Spanish customs procedures, use the Agencia Tributaria customs portal. Search for “clasificación arancelaria” or “información arancelaria vinculante” when seeking classification guidance.
For a broader view of trade conditions, the European Commission's Access2Markets provides tools for researching a product and trade route.
For a shipment-specific example using a goods code, origin and reference date, follow how to check TARIC for an import to Spain.
TARIC does not include national VAT or excise rates. Check the relevant Spanish tax treatment separately. TARIC scope.
The Canary Islands, Ceuta and Melilla have distinct customs or tax arrangements. Consult the AEAT guidance for these territories rather than assuming mainland treatment applies.
The same product can need different full codes at each end of its journey.
| Shipment | Export side | Import side |
|---|---|---|
| Mainland Spain to the United States | EU CN classification and applicable export requirements. | US HTSUS classification and applicable import requirements. |
| United States to mainland Spain | Schedule B, or an HTS number permitted for export reporting. | EU TARIC goods code and applicable additional measures. |
The exporter and importer should exchange the product specification and proposed classification. Confirm each side's complete code rather than assuming the export code also satisfies the import declaration.
This is a comparison of systems, not a classification decision for a particular product.
No. Classification is one input. Customs value, origin, date, preferential eligibility and applicable trade measures can also affect the amount payable.
A tariff result should not be treated as the full landed cost of a shipment. Freight, handling, customs services and other charges may need to be budgeted separately.
Once the classification and applicable charges are established, use the landed cost calculator to organize an estimate.
Gather the product specification and the reasoning behind each candidate classification before asking for help.
For the United States, the USITC's classification guidance explains the options for CBP rulings and informal assistance. Informal guidance is different from a binding ruling.
For the EU, a Binding Tariff Information (BTI) decision provides a formal classification decision for specified goods. In Spain, this is known as Información Arancelaria Vinculante (IAV). An existing decision for another trader may help research but is not your own binding decision. European Commission BTI guidance.
To prepare the supporting shipment documents, review the customs clearance guide.
They are related but not identical. HS provides the international six-digit classification structure. HTSUS extends that structure for US imports.
Not necessarily. Both use the HS foundation, but their full codes can differ. Check the export rules before using an HTS number for export reporting.
Treat it as a starting point. Confirm which country's system it comes from, whether it matches the exact product and whether it remains valid.
No. CN provides the eight-digit EU classification. TARIC adds further subdivisions and integrates applicable EU trade measures.
Use the edition applicable to the transaction. Historical editions can help review past entries, but they should not be the default for a new shipment.
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