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SCRC Article Library: Harmonized Tariff Schedules: Tariff and Tax in International Trade

Harmonized Tariff Schedules: Tariff and Tax in International Trade

Published on: Jan, 15, 2011

by: Winston Cockburn, MBA ‘05 Michael Johnston , MBA ‘05 Steven Edwards, Co-Director SCRC North Carolina State University

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

*p. 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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