trade

Tariff and Tax in International Trade

A learning tool for supply chain professionals new to the international procurement function.

Harmonized Tariff Schedules

International trade has been facilitated by the use of harmonized tariff schedules. Trading countries have agreed on the classification of goods, by use and standardization of the chapter and sub-chapter definitions of traded goods. Each country maintains its own tariff schedules and updates them as appropriate. Procurement professionals are well served to become intimately familiar with the details and nuances of the harmonized tariff schedules of countries into which they import goods.

Listed below is the chapter by chapter definition for goods listed in the United States Harmonized Tariff Schedule of 2005. For more information, go to the Tariff Information Center on the U.S. International Trade Commission web site to download pdf files on specific chapters.

 

SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1        Live animals

Chapter 2        Meat and edible meat offal

Chapter 3        Fish and crustaceans, mollusks and other aquatic invertebrates

Chapter 4        Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapter 5        Products of animal origin, not elsewhere specified or included

SECTION II:    VEGETABLE PRODUCTS

Chapter 6        Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Chapter 7        Edible vegetables and certain roots and tubers

Chapter 8        Edible fruit and nuts; peel of citrus fruit or melons

Chapter 9        Coffee, tea, maté and spices

Chapter 10      Cereals

Chapter 11      Products of the milling industry; malt; starches; insulin; wheat gluten

Chapter 12      Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruits; industrial or medicinal plants; straw and fodder

Chapter 13      Lac; gums, resins and other vegetable saps and extracts

Chapter 14      Vegetable plaiting materials; vegetable products not elsewhere specified or include

SECTION III: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15      Animal or vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes

SECTION IV: PREPARED FOODSTUFFS; BEVERAGES, SPIRITS, AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Chapter 16      Preparations of meat, of fish or of crustaceans, mollusks or other aquatic invertebrates

Chapter 17      Sugars and sugar confectionery

Chapter 18      Cocoa and cocoa preparations

Chapter 19      Preparations of cereals, flour, starch or milk; bakers' wares

Chapter 20      Preparations of vegetables, fruit, nuts or other parts of plants

Chapter 21      Miscellaneous edible preparations

Chapter 22      Beverages, spirits and vinegar

Chapter 23      Residues and waste from the food industries; prepared animal feed

Chapter 24     Tobacco and manufactured tobacco substitutes

SECTION V: MINERAL PRODUCTS

Chapter 25      Salt; sulfur; earths and stone; plastering materials, lime and cement

Chapter 26      Ores, slag and ash

Chapter 27      Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

SECTION VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Chapter 28      Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Chapter 29      Organic chemicals

Chapter 30      Pharmaceutical products

Chapter 31      Fertilizers

Chapter 32      Tanning or dyeing extracts; dyes, pigments, paints, varnishes, putty and mastics

Chapter 33      Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Chapter 34      Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, "dental waxes" and dental preparations with a basis of plaster

Chapter 35      Albuminoidal substances; modified starches; glues; enzymes

Chapter 36      Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Chapter 37      Photographic or cinematographic goods

Chapter 38      Miscellaneous chemical products

SECTION VII: PLASTICS AND ARTICLES THEREOF RUBBER AND ARTICLES THEREOF

Chapter 39      Plastics and articles thereof

Chapter 40      Rubber and articles thereof

SECTION VIII: RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Chapter 41      Raw hides and skins (other than fur skins) and leather

Chapter 42      Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Chapter 43      Fur skins and artificial fur; manufactures thereof

SECTION IX: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Chapter 44      Wood and articles of wood; wood charcoal

Chapter 45      Cork and articles of cork

Chapter 46      Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork

SECTION X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47      Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard

Chapter 48      Paper and paperboard; articles of paper pulp, of paper or of paperboard

Chapter 49      Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

SECTION XI: TEXTILE AND TEXTILE ARTICLES

Chapter 50      Silk

Chapter 51      Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Chapter 52      Cotton

Chapter 53      Other vegetable textile fibers; paper yarn and woven fabric of paper yarn

Chapter 54      Man-made filaments

Chapter 55      Man-made staple fibers

Chapter 56      Wadding, felt and non-woven; special yarns, twine, cordage, ropes and cables and articles thereof

Chapter 57      Carpets and other textile floor coverings

Chapter 58      Special woven fabrics; tufted textile fabrics; lace, tapestries; trimmings; embroidery

Chapter 59      Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Chapter 60      Knitted or crocheted fabrics

Chapter 61      Articles of apparel and clothing accessories, knitted or crocheted

Chapter 62      Articles of apparel and clothing accessories, not knitted or crocheted

Chapter 63      Other made up textile articles; sets; worn clothing and worn textile articles; rags

SECTION XII: FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEATSTICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Chapter 64      Footwear, gaiters and the like; parts of such articles

Chapter 65      Headgear and parts thereof

Chapter 66      Umbrellas, sun umbrellas, walking sticks, seat sticks, whips, riding-crops and parts thereof

Chapter 67      Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

SECTION XIII: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Chapter 68      Articles of stone, plaster, cement, asbestos, mica or similar materials

Chapter 69      Ceramic products

Chapter 70      Glass and glassware

SECTION XIV: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMIPRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELRY; COIN

Chapter 71      Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewelry; coin

SECTION XV: BASE METALS AND ARTICLES OF BASE METAL

Chapter 72      Iron and steel

Chapter 73      Articles of iron or steel

Chapter 74      Copper and articles thereof

Chapter 75      Nickel and articles thereof

Chapter 76      Aluminum and articles thereof

Chapter 77      (Reserved for possible future use)

Chapter 78       Lead and articles thereof

Chapter 79      Zinc and articles thereof

Chapter 80      Tin and articles thereof

Chapter 81      Other base metals; cermets; articles thereof

Chapter 82      Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Chapter 83      Miscellaneous articles of base metal

SECTION XVI: MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Chapter 84      Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Chapter 85      Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

SECTION XV11: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Chapter 86      Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds

Chapter 87      Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

Chapter 88      Aircraft, spacecraft, and parts thereof

Chapter 89      Ships, boats and floating structures

SECTION XVIII: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

Chapter 90      Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Chapter 91      Clocks and watches and parts thereof

Chapter 92      Musical instruments; parts and accessories of such articles

SECTION XIX: ARMS AND AMMUNITION; PARTS AND
ACCESSORIES THEREOF

Chapter 93      Arms and ammunition; parts and accessories thereof

SECTION XX: MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94      Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings

Chapter 95      Toys, games and sports requisites; parts and accessories thereof

Chapter 96      Miscellaneous manufactured articles

SECTION XXI: WORKS OF ART, COLLECTORS' PIECES
AND ANTIQUES

Chapter 97      Works of art, collectors' pieces and antiques

SECTION XXII: SPECIAL CLASSIFICATION PROVISIONS; TEMPORARY LEGISLATION; TEMPORARY MODIFICATIONS PROCLAIMEDPURSUANT TO TRADE AGREEMENTS LEGISLATION; ADDITIONAL IMPORT RESTRICTIONS PROCLAIMED PURSUANT TO SECTION 22 OF THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED

Chapter 98      Special classification provisions

Chapter 99      Temporary legislation; temporary modifications proclaimed pursuant to trade agreements legislation; additional import restrictions proclaimed pursuant to section 22 of the Agricultural Adjustment Act, as amended


 

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