Tariff classification

Tariff classification is the act of determining the correct commodity code for a product under the Harmonized System and the national tariff. It follows a formal method — the General Rules for the Interpretation of the tariff, the section and chapter notes, and the wording of headings and subheadings — rather than a loose 'what does it look like' judgement.

The classification decides the duty rate, the import VAT treatment, and whether measures such as licences, quotas, preferences or anti-dumping duties apply. Because a small difference in material, function or composition can move a product between codes with very different rates, classification is both technical and commercially significant.

Where classification is genuinely uncertain, importers can apply for an Advance Tariff Ruling from HMRC, which gives a legally binding decision on the code — useful for high-volume or high-value goods where getting it wrong is expensive.