Importing Guide

What is an HTS Code (Harmonized Tariff Schedule)?

The Harmonized Tariff Schedule (HTS) is a classification system used by the United States to assign a 10-digit code to every product imported into the country. It determines how much duty (import tax) is owed, and whether any special tariff or trade program applies.

• The first six digits correspond to the global Harmonized System (HS) code (used internationally), and the final four digits are U.S.-specific subdivisions.
• The HTS is maintained by the U.S. International Trade Commission (USITC): https://ustr.gov/callout/us-harmonized-tariff-schedule-hts
• U.S. Customs and Border Protection (CBP) uses the HTS to enforce tariffs, issue binding rulings, and interpret classifications at the border.

You can look up HTS codes via the U.S. ITC’s official site: HTS Search (USITC): https://hts.usitc.gov

 

Why is HTS important?

• Assigning the correct HTS code is the importer’s responsibility.
• A wrong HTS code may lead to overpaying duties, shipment delays, or customs penalties: https://certified-laboratories.com/blog/how-to-read-an-hts-code-estimate-customs-duties/
• The HTS also links to “special” trade programs or preferential rates (for example under trade agreements) and additional duties.

 

How Are Tariffs Calculated Using the HTS?

Here’s a simplified step-by-step overview:

1. Determining product’s HTS code
   Based on the item’s description, materials, function, etc., match it to the correct HTS line.
2. Finding the applicable duty rate in the HTS schedule
   In the HTS table, for each 10-digit code, there are columns indicating duty rates (e.g. “General” (normal trade relations), “Special,” or “Column 2” rates).
3. Calculating the dutiable value
   Usually the invoice value (CIF, cost + insurance + freight) of the goods is used as the base upon which a duty percentage is applied (unless a specific or compound duty applies): https://www.cbp.gov/trade/programs-administration/determining-duty-rates
4. Applying the duty rate
   • Ad valorem rate - e.g., 5 % of invoice value
   • Specific rate - e.g., $2.00 per kilogram
   • Compound rate - combination of ad valorem + specific
5. Add other fees / charges
   Beyond the standard duty, imports may incur other charges:
   • Merchandise Processing Fee (MPF)
   • Harbor Maintenance Fee (HMF)
   • Anti-dumping or countervailing duties, if applicable
   • Additional tariffs (next section)
6. Total Landed Cost = goods value + shipping + tariffs + fees + internal costs

CBP provides more detailed guidance in its “Determining Duty Rates” resource.

 

Additional Tariffs on Imports from China (Section 301 / Trade Remedies)

In addition to the standard HTS duty, some imports from China are subject to extra tariffs under U.S. trade policy (for example, Section 301 tariffs): https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions

What are Section 301 tariffs?

• Section 301 is a legal authority that allows the U.S. Trade Representative (USTR) to impose retaliatory tariffs on goods from countries deemed to have unfair trade practices: https://www.cov.com/en/news-and-insights/insights/2024/12/section-301-tariffs-and-proceedings-recent-and-potential-developments
• In practice, the USTR has applied additional duties on broad lists of Chinese imports (commonly called List 1, List 2, List 3, List 4) with rates ranging from ~7.5 % up to 25 %. You can find the Section 301 rates using the HTS 8-digit subheading here: https://ustr.gov/issue-areas/enforcement/section-301-investigations/search.
• These additional tariffs are specified under Chapter 99, Subchapter III in the U.S. HTS, with endnotes linking which HTS lines from China are subject.

 

Example of China Tariff Treatment

Let’s say your telescopic sight product is classed under HTS 9013.10.1000, and that line is subject to a 7.5 % extra China tariff under Section 301. Then the total duty would be:

• Standard HTS duty (say 14.9 %)
• Plus, additional 7.5 % Section 301 tariff
  → So your imported component effectively pays 22.4 % total (unless exclusions apply).

Some exclusions (temporary waivers) have been granted in past years; the USTR maintains an exclusions portal and publishes updates on extended exclusions: https://ustr.gov/about/policy-offices/press-office/press-releases/2025/august/ustr-extends-certain-exclusions-china-section-301-tariffs

 

How Importers Receive the Tariff Charges

Once your shipment arrives in the U.S., the shipment carrier or customs broker, such as UPS, FedEx, or DHL, submits the customs entry on your behalf using the declared HTS code. The exact tariff amount and any associated customs fees are then calculated and billed directly by the carrier to the importer. This ensures that all applicable HTS duties, Section 301 tariffs (if any), and customs fees are collected before delivery. In most cases, importers receive a detailed invoice or payment request from the carrier reflecting these charges.

 

What is an ECCN (Export Control Classification Number)?

It's helpful for your users to know about export controls, too. Many products listed on FindLight are lasers or optical devices, so ECCN is relevant, particularly for users who plan to export their products incorporating such devices.

• ECCN stands for Export Control Classification Number. It is a five-character alphanumeric code used by the U.S. Department of Commerce’s Bureau of Industry and Security (BIS) to classify items (commodities, software, technology) that may have dual-use or controlled applications.
• Items listed on the Commerce Control List (CCL) are assigned an ECCN. The ECCN (together with destination, end user, and end use) determines whether a license is needed for export.
• If an item is not on the CCL, it is designated EAR99 (a “catch-all” category). Most commercial items fall under EAR99 and do not require a license unless destined to embargoed countries, denied parties, or for prohibited end uses.
• The ECCN consists of:
  • A digit 0–9 for the broad category (e.g. “6” for sensors & lasers)
  • A letter A–E for the product group
  • Three digits that further define the particular control list entry
• BIS provides an Interactive Commerce Control List tool to search for ECCNs: https://www.bis.gov/regulations/ear/interactive-commerce-control-list?isExpanded=&category=&keyword=
• If you are unsure, you can request an official classification from BIS under the EAR regulations: https://www.bis.gov/licensing/classify-your-item

Useful resource for ECCN determination: https://www.ecfr.gov/