# How to Read the HTS: A Field Guide to the US Tariff Schedule

> The US Harmonized Tariff Schedule looks intimidating. Learn what chapters, headings, subheadings, the three duty columns, and units of quantity actually mean.

*Published: 2026-08-06*

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The Harmonized Tariff Schedule runs to thousands of pages. Almost nobody reads it front to back, and you do not need to. You need to read one line correctly. This guide walks through the anatomy of an HTS entry so you can decode any product line yourself.

## The Big Structure

The HTS is organized into 22 sections and 99 chapters. Chapters group goods by material or industry: Chapter 61 is knitted apparel, Chapter 85 is electrical machinery, Chapter 94 is furniture. Two structural points trip up newcomers:

- **Section and Chapter notes are law.** The notes at the start of each chapter and section override what the headings seem to say. A product that looks like it belongs in one chapter can be legally excluded from it by a note. Professional classifiers read the notes before the headings.
- **Chapter 99 is special.** It does not describe products. It holds temporary tariff provisions, including the additional-duty lines used for Section 301 and Section 232 measures. When a surcharge applies, you report your product's normal 10-digit code plus a Chapter 99 provision code.

## Anatomy of One HTS Line

Take a typical line from Chapter 85, such as a lithium-ion battery line like 8507.60.00. The pieces:

| Piece | Meaning |
| --- | --- |
| 85 | Chapter (electrical machinery) |
| 8507 | Heading (electric storage batteries, including separators) |
| 8507.60 | Subheading (lithium-ion batteries) |
| 8507.60.00 | 8-digit duty-rate line |
| 8507.60.00XX | 10-digit statistical line reported on entry |

Notice the indentation in the printed schedule. Each deeper indent narrows the description. Reading a line means reading the full stack of descriptions above it, because every level adds a condition. "Of a power not exceeding 750 W" applies only if that phrase sits above your line in the hierarchy.

## The Three Duty Columns

Every 8-digit line carries up to three rates:

**General (Column 1).** The standard MFN rate for most trading partners, shown as "Free" or a percentage. This is the default answer.

**Special.** Preferential rates for free-trade-agreement and preference-program partners, written as codes such as AU (Australia), KR (Korea), or GEN (Generalized System of Preferences). To use a Special rate you need the goods to qualify under that agreement's origin rules and carry the right proof, typically a certificate or statement of origin. Paying the General rate while eligible for Special is wasted money; claiming Special without qualification is a compliance problem.

**Column 2.** Higher rates for countries without normal trade relations, such as Cuba and North Korea. Rare for most importers, but you should know it exists.

## Units of Quantity

Many lines specify a quantity unit: kilograms, square meters, dozens, or "no." (number of units). The entry must report quantity in that unit regardless of how your supplier quotes volumes. Apparel and textile lines frequently use dozens and kilograms together. If your commercial invoice lists pieces only, someone must convert before entry.

## The General Notes

The General Notes at the front of the HTS govern the preferential programs: which countries qualify, what origin rules apply, and what documentation is needed. When a broker tells you a shipment does not qualify for a trade agreement, the reason lives in these notes or the agreement's specific product rules of origin.

## Reading a Line in Practice

A reliable routine for any product:

1. Write down the objective facts: what it is made of, what it does, and how it is used.
2. Land on a chapter, then read that chapter's notes before trusting the headings.
3. Walk down the indentation, confirming each level's description against your facts.
4. Note the General rate, whether a Special rate could apply, and the required units of quantity.
5. Search Chapter 99 and current trade actions to check for additional duties on that 10-digit line.

Steps 2 through 5 take minutes once you have done them a few times. Our [HS Code Finder](/tools/hs-code) automates the search and shows candidate headings from the official schedule so you can verify each level yourself. For a deeper treatment of step 3, see [how HS classification actually works](/blog/hs-code-classification-rules-gri), and for step 5, [how to check if your product has extra tariffs](/blog/how-to-check-section-301-tariffs).

*This article is general information, not legal advice. Confirm classifications on specific goods with a licensed customs broker or CBP.*