HTS vs HS Code: Why US and Canadian Tariff Schedules Don’t Match (2026)

A US supplier sends a product spec sheet with the HTS code 8517.62.00.90 ("Other apparatus for transmission/reception... wired networks"). The Canadian importer plugs that 10-digit number into TariffCalc and... it doesn't match anything in the Canadian database. Why? Because Canada's HS-10 tariff item for the same physical product is 8517.62.00.99.

The first 6 digits are identical worldwide under the Harmonized System. The last 4 digits — the country-specific tariff item and statistical suffix — diverge. This article explains the structural differences, common pitfalls when translating between US HTS and Canadian HS-10, and why "use the supplier's HTS code" is rarely a safe shortcut.

The international 6-digit baseline

The Harmonized System (HS) is administered by the World Customs Organization. Every country that's a WCO signatory uses the same:

• Chapter (digits 1-2): 99 chapters total
• Heading (digits 3-4): subdivisions within each chapter
• Subheading (digits 5-6): international standard subdivisions

These are identical across all signatory countries. Canada, the US, the EU, China, India, Japan all use the same 6-digit codes for the same products. International negotiations (the WTO, USMCA, free trade agreements) reference these 6-digit codes.

But after digit 6, every country adds its own structure.

Canada's HS-10

Canada uses a 10-digit format:

• Digits 7-8: tariff item (Canada-specific). Often drives duty rate.
• Digits 9-10: statistical suffix (required for Statistics Canada reporting, doesn't usually affect duty).

Format: XXXX.XX.XX.XX (e.g., 8471.30.00.00 for laptops)

US HTS-10

The US uses 10 digits but structured differently:

• Digits 7-8: 8-digit tariff line (US-specific). Drives duty rate and Section 301 list applicability.
• Digits 9-10: statistical suffix (US Census Bureau).

Format: XXXX.XX.XX.XX (same digit count, different breakdown logic)

The "official" US source is the Harmonized Tariff Schedule of the United States (HTSUS), administered by the US International Trade Commission (USITC).

Where they diverge

At the 7th digit, Canada and the US can differ in:

1. How they subdivide a 6-digit subheading.

US example: 8517.62 ("apparatus for transmission/reception of voice/images/data") splits into US 8517.62.00 (one tariff line) followed by 8 different statistical suffixes (.10/.20/.30/.40/.50/.60/.70/.90/.99) for product types.

Canada example: 8517.62.00 (one tariff item) followed by .10 (modems), .20 (routers), .30 (network switches), .40 (wireless apparatus), .50 (others), .60 (parts), .90 (other), .99 (other than the above).

The exact suffix codes are NOT the same. A US supplier specifying ".90" doesn't map cleanly to Canadian ".90".

2. Tariff line breakouts that drive different duty rates.

In some cases the 7-8 digit breakouts encode duty-significant distinctions that one country has but the other doesn't. Cotton apparel (Chapter 62) is the classic example — the US has separate tariff lines for boys' vs men's vs women's cotton shirts, with different duty rates. Canada's structure groups them differently.

3. Duty rate, regardless of code structure.

Even when the codes look identical, the duty rates DON'T match. A 25% MFN rate in the US could be 0% in Canada or vice versa. Each country sets its own MFN duty schedule. Trade agreement preferential rates are also country-specific.

4. Surtaxes and special duties.

US Section 301 lists are organized by US HTS code. Canadian retaliatory surtax orders are organized by Canadian tariff item. The two don't cross-reference each other. Just because a product is on US Section 301 List 3 doesn't mean it's on a Canadian surtax order — and vice versa.

Practical translation: from US HTS to Canadian HS-10

If a US supplier gives you an HTS code, here's how to find the right Canadian tariff item:

Step 1. Take the first 6 digits. These ARE the same internationally.

Step 2. Identify the product description from the US HTS line. The USITC publishes the full HTSUS at hts.usitc.gov.

Step 3. Look up the same description in Canada's HS Code Directory starting from the 6-digit subheading.

Step 4. Match the product description, not the digits. Canadian and US descriptions are usually similar at the subheading level (because they share WCO Explanatory Notes), but the 7-10 digit breakouts diverge.

Step 5. Verify with TariffCalc. Enter the candidate Canadian tariff item and confirm the description matches your product.

Step 6. When in doubt, request a CBSA advance ruling for binding classification certainty.

Common translation traps

Trap 1: Statistical suffix mismatch.

The US HTS code ".0090" or ".0099" (catch-all "other") often corresponds to a different Canadian "other" suffix. Don't assume the US ".90" maps to Canada's ".90".

Trap 2: Different tariff lines for the same product.

Cotton T-shirts in the US split into 6 different tariff lines for men/women/boys/girls/infants/etc., each with potentially different rates. Canada has fewer breakouts and might cover all under one tariff item with different statistical suffixes. The Canadian rate might be a single number while the US has multiple.

Trap 3: 6-digit "match" with different rates.

Same 6-digit subheading, completely different MFN rate. The supplier's "0%" rate in the US could be Canada's 18% MFN rate (or vice versa). Always check the Canadian MFN, not the US one.

Trap 4: Surtax exposure missing.

The US HTS doesn't tell you if your import is on a Canadian retaliatory surtax order. And the Canadian tariff item doesn't tell you if your re-export to the US is hit by Section 301. These are separate stacks.

When you actually need the US HTS code

A Canadian importer working with a US supplier might need the US HTS code:

• For US re-export documentation. If you import to Canada and then re-export to the US under CUSMA or another arrangement, US CBP will require the US HTS classification.
• For drawback claims. Section 301 drawback requires the US HTS code on the US import declaration.
• For supplier negotiation. Knowing what tariff list your supplier's products are on helps you negotiate price transparency.

A Canadian exporter shipping to the US always needs the US HTS classification for their US customers' import documentation.

Translation tools and references

• USITC HTS Search — official US tariff schedule. Free.
• Canada HS Code Directory — official Canadian tariff item directory.
• TariffCalc duty calculator — Canadian classification + landed cost.
• WCO Harmonized System — international 6-digit baseline.

Bottom line

US HTS and Canadian HS-10 share the first 6 digits and nothing else. The duty rates, the 7-10 digit breakouts, and the surtax/special-duty exposure are all country-specific. Always classify under the Canadian tariff item independently — don't trust the US supplier's HTS code as a shortcut. The 5-minute lookup in TariffCalc is cheaper than a CBSA AMPS C336 penalty for misclassification.

For Canadians sourcing Chinese goods via US distributors, see how Section 301 cascades into Canadian landed cost. For Canadian exporters needing US HTS data, see the US Harmonized Tariff Schedule reference.