The Harmonized System (HS) is the global product classification standard used as the foundation for customs tariffs worldwide. TARIC is the EU’s integrated customs tariff database, which builds on HS (via the EU Combined Nomenclature / CN) and adds EU-specific measures and sub-codes. HTS (HTSUS) is the United States’ tariff schedule, which also builds on HS and adds US-specific sub-codes and duty/statistical detail.
This guide explains how HS, TARIC, and HTS relate to each other for customs classification and import/export compliance.
It focuses on the EU and US systems because TARIC and HTS are jurisdiction-specific. Other countries generally use their own national tariff schedules, but most are still HS-based at the first six digits.
HS is the international nomenclature developed under the World Customs Organization framework.
HS codes are standardized to 6 digits globally (the “HS-6” level). Those six digits are used by 200+ countries/economiesas the basis for customs tariffs and trade statistics.
HS is periodically updated (normally on a five-year cycle), and new editions take effect on set implementation dates (e.g., HS 2022 took effect on 1 Jan 2022, and HS 2028 amendments have been published).
The EU legally establishes its tariff and statistical nomenclature through Council Regulation (EEC) No 2658/87, which includes the Combined Nomenclature (CN).
CN codes are 8 digits. The first 6 digits align with HS, and digits 7–8 are EU subdivisions.
TARIC is the EU’s integrated tariff database that incorporates all tariff, commercial, and agricultural measures and supports uniform application across EU Member States.
TARIC codes are typically 10 digits: HS-6 + CN-2 + TARIC-2 (digits 9–10 are TARIC subheadings used where specific EU measures apply).
The Harmonized Tariff Schedule of the United States (HTS/HTSUS) sets out tariff rates and statistical categoriesfor goods imported into the United States.
US tariff numbers typically extend HS-6 into a 10-digit structure, where the first 6 digits are the HS subheading and the additional digits provide US-specific duty/statistical detail.
HS (Harmonized System)
TARIC (EU Integrated Tariff)
HTS (HTSUS)
Scenario: You ship roasted coffee (not decaffeinated) to both the EU and the US.
Why this matters: two shipments can share the same HS-6, but have different duty outcomes because TARIC and HTSUS apply local measures, product splits, and reporting requirements.
Using HS-6 where a local tariff code is required
Customs declarations typically require the destination country’s full tariff code (e.g., EU TARIC/US HTSUS), not just HS-6.
Assuming EU and US 10-digit codes match
HS aligns globally at 6 digits, but digits beyond HS-6 are jurisdiction-specific and can diverge.
Ignoring measure-driven splits
In the EU, TARIC subheadings (digits 9–10) exist specifically to capture cases where origin-based duties, quotas, or other trade policy measures apply.
Not locking classification when risk is high
Where classification is uncertain or high-value, consider formal mechanisms that provide legal certainty (where available), such as EU Binding Tariff Information (BTI) or US binding rulings.
Often yes for trade documentation, but it may not be sufficient for customs entry. HS-6 is useful for consistent product identification, while customs clearance typically requires the destination jurisdiction’s full tariff code (e.g., TARIC/HTSUS).
Periodically, on a structured review cycle. HS is normally reviewed on a multi-year cycle, and new editions take effect on specific implementation dates (for example, HS 2022 took effect on 1 January 2022).
No. HTSUS is the US tariff schedule that uses HS as a base and extends it for US duty rates and statistical reporting.
CN is the EU’s 8-digit nomenclature; TARIC adds EU measure-driven detail. The first six digits are HS, digits 7–8 are CN subdivisions, and digits 9–10 are TARIC subheadings where needed.
No. TARIC is the EU’s integrated tariff database that builds on HS via the CN and adds TARIC subheadings and EU measures needed for uniform application across Member States.
At the 6-digit level, broadly yes. HS-6 is the internationally harmonized level used as the basis for most customs tariffs worldwide, but digits beyond that can vary by jurisdiction.
