Glossary Term
Tariff classification
Tariff classification is the process of assigning the correct Harmonized System (HS) code to imported goods to determine applicable duties, taxes, and import controls. Accurate classification affects duty rates, trade statistics, and regulatory compliance and may require product specifications, composition, and intended use to be considered. For example, classifying a garment as 'woven cotton shirts' under HS 6205 versus 'knitted shirts' under HS 6105 can change the applicable tariff rate and import documentation requirements.