How to Find the Correct HS Code for Any Product You Import

What Is an HS Code?

The Harmonised System (HS) is a standardised numerical method of classifying traded products. It is developed and maintained by the World Customs Organization (WCO) and used by customs authorities in over 200 countries and territories. Whether you're importing to the UK, US, EU, Canada, or Australia, the first 6 digits of the HS code are the same worldwide — making it the universal language of international trade.

Every product that crosses an international border is assigned an HS code. This code determines:

• The rate of customs duty you pay
• Whether the product qualifies for preferential tariff rates under trade agreements
• Whether import or export licences are required
• Whether the product is subject to trade remedy measures (anti-dumping duties, safeguard measures)
• How trade statistics are compiled

Getting the HS code right is one of the most important steps in the import process. An incorrect code can mean paying the wrong amount of duty, facing delays at the border, or receiving penalties from HMRC.

How HS Codes Are Structured

The HS is organised in a hierarchical structure:

2-Digit Chapter (Chapters 1-97)

The broadest level of classification. There are 97 chapters covering everything from live animals (Chapter 01) to works of art (Chapter 97).

Examples:

• Chapter 61: Knitted or crocheted clothing
• Chapter 84: Machinery and mechanical appliances
• Chapter 94: Furniture, bedding, mattresses

4-Digit Heading

Each chapter is divided into headings that identify product groups more specifically.

Examples:

• 6109: T-shirts, singlets, and other vests (knitted)
• 8471: Automatic data processing machines (computers)
• 9403: Other furniture

6-Digit Subheading

The 6-digit level is the internationally harmonised level. Every WCO member country uses the same 6-digit codes, making this the common language of international trade.

Examples:

• 6109.10: T-shirts and vests of cotton
• 8471.30: Portable digital automatic data processing machines (laptops)
• 9403.20: Metal furniture

8-Digit Combined Nomenclature (CN)

Beyond 6 digits, countries add their own subdivisions. In the UK (and EU), the 7th and 8th digits come from the Combined Nomenclature, which provides more product detail for tariff and statistical purposes.

10-Digit UK Commodity Code

The UK adds two further digits to create 10-digit commodity codes used for customs declarations. These additional digits may reflect specific UK tariff measures, quotas, or licensing requirements.

Example breakdown:

How to Search for the Right HS Code

Method 1: UK Trade Tariff Online

The UK Government provides a free online tool at trade-tariff.service.gov.uk. You can:

• Search by keyword — type a product description and browse matching results
• Browse by chapter — work through the classification hierarchy from chapter level down
• Search by code — if you have a partial code, enter it to see the subdivisions beneath it

Method 2: Use the LandedCost.co HS Code Lookup

Our HS Code Lookup tool lets you search for codes by product description and immediately see the associated duty rates and any applicable trade agreement preferences.

Method 3: Check Your Supplier's Documentation

Your supplier's commercial invoice or packing list may include an HS code. This can be a useful starting point, but do not rely on it blindly. Suppliers often use their country's export classification, which may differ at the 8-digit or 10-digit level. The first 6 digits should match, but always verify the full UK commodity code.

Method 4: Review Industry Classification Guides

Some industry bodies and trade associations publish classification guides for their product categories. These can be helpful for complex or specialised products.

Tips for Correct Classification

Focus on What the Product IS, Not What It Does

Classification is based primarily on the product's material composition and physical characteristics, not its intended use. A plastic container is classified as a plastic article regardless of whether it is used in a kitchen, a workshop, or a laboratory.

There are exceptions — some headings are defined by function (e.g., medical instruments in Chapter 90) — but as a general principle, material and form come first.

Work Through the Hierarchy Systematically

Do not jump straight to a 10-digit code. Start at the chapter level and work down:

1. Which chapter covers this type of product?
2. Within that chapter, which heading best describes it?
3. Within that heading, which subheading is most specific?
4. Continue to the 10-digit level

Read the Section and Chapter Notes

Every section and chapter in the HS has legal notes that define what is included and excluded. These notes take precedence over heading descriptions. For example, Chapter 39 (Plastics) has notes excluding certain plastic products that are classified elsewhere (e.g., plastic furniture goes in Chapter 94, not Chapter 39).

Consider the General Rules of Interpretation (GRI)

The WCO's six General Rules of Interpretation provide the legal framework for classification decisions:

GRI 1 — Classification is determined first by the terms of the headings and any relevant section or chapter notes.

GRI 2(a) — Incomplete or unfinished articles are classified as the finished article if they have its essential character. Disassembled articles presented for assembly are classified as the assembled article.

GRI 2(b) — A reference to a material includes mixtures or combinations of that material with others. A heading referring to goods of a given material applies to goods partly of that material.

GRI 3 — When goods are classifiable under two or more headings:

• (a) The most specific heading takes priority over a general one
• (b) Mixtures, composite goods, and sets are classified by the component that gives them their essential character
• (c) If (a) and (b) do not resolve it, choose the heading that comes last in numerical order

GRI 4 — Goods that cannot be classified under GRI 1-3 are classified under the heading for the most closely analogous goods.

GRI 5 — Rules for cases, containers, and packing materials.

GRI 6 — Classification at the subheading level follows the same principles as classification at the heading level.

Understanding these rules helps you navigate ambiguous classifications, especially for products that could fit under multiple headings.

What to Do If You Are Unsure

Ask HMRC for a Binding Tariff Information (BTI) Ruling

If you cannot confidently determine the correct code, you can apply to HMRC for a Binding Tariff Information ruling. This is a legally binding decision on the classification of your product.

How it works:

• Submit an application via the UK Trade Tariff service, providing a detailed description of the product, photographs, technical specifications, and if possible a sample
• HMRC reviews the product and issues a ruling, usually within 90 days
• The ruling is valid for three years and is binding on all UK customs authorities
• It provides certainty for both you and your customs broker

A BTI ruling is free to obtain and is strongly recommended for high-value or high-volume products where classification is ambiguous.

Consult a Customs Classification Specialist

Professional classification specialists (often employed by customs brokerages or consultancies) can review your product and provide a classification opinion. While not legally binding like a BTI, this can be faster and useful for lower-risk classifications.

Common Classification Traps

Sets and Assortments

Products sold as a set (e.g., a tool kit containing different tools) are classified under the component that gives the set its essential character (GRI 3b). This is not always obvious and can lead to disputes with customs authorities.

Parts and Accessories

Parts of machines are often classified differently to the machines themselves. Chapter 84 and 85 have specific rules about when a part is classified under the machine it belongs to versus being classified separately (e.g., as a general mechanical or electrical component).

Multi-Function Products

A product that performs multiple functions (e.g., a printer-scanner-copier) is classified by its principal function or, if no principal function can be determined, by GRI 3(c) — the heading that occurs last in numerical order.

Products with Multiple Materials

A product made from multiple materials (e.g., a bag with leather and textile components) is classified by the material that gives it its essential character. Determining essential character requires considering the material's role, value, and visual prominence.

Unfinished or Partially Assembled Products

Under GRI 2(a), an unfinished product that has the essential character of the finished article is classified as the finished article. This means importing disassembled furniture is classified (and taxed) the same as assembled furniture.

Why Correct HS Code Classification Matters for Your Import Costs

The HS code is the foundation of your entire import cost structure. Every pound of customs duty you pay, every trade agreement preference you claim, and every compliance obligation you face flows from this single classification decision.

Take the time to classify correctly. Use the HS Code Lookup tool, consult HMRC when in doubt, and keep records of your classification rationale. This protects you in the event of a customs audit and ensures you are paying the right amount of duty — not a penny more or less.

Once you have the correct code, use the Import Calculator to see how it affects your landed cost, and check the Duty & Tax calculator for the exact customs duty rates UK 2026 applicable to your product.

Related reading: Learn what happens if you get it wrong in Wrong HS Code on Your Import? Here's What It Costs You, or see how UK Commodity Codes work at the 10-digit level.