US Harmonized Tariff Schedule (HTS) 2026: Reference Guide for Canadian Importers and Exporters

For Canadian businesses operating cross-border, the US Harmonized Tariff Schedule (HTSUS) is the second tariff schedule you need to understand. Whether you're exporting Canadian goods to the US, re-exporting third-country goods through US warehouses, claiming drawback, or simply trying to understand what your US supplier is actually paying in tariffs — the HTSUS governs the US-side cost stack.

This guide explains the HTSUS structure for Canadian users, the key sections most relevant to bilateral trade, and how to access the official sources.

What HTSUS is

The Harmonized Tariff Schedule of the United States (HTSUS) is the US implementation of the international Harmonized System. It's published by the US International Trade Commission (USITC) and maintained at hts.usitc.gov. The full schedule covers ~17,000 tariff lines across the same 99 chapters as Canada (less Chapter 77, also reserved by WCO).

Updated quarterly with rate revisions, scope amendments, and new tariff lines. Major restructurings happen with each WCO HS revision (HS2017, HS2022, the upcoming HS2027).

Administered for collection by US Customs and Border Protection (CBP).

Structure: 10 digits, three layers

Same digit count as Canada's HS-10, different layering:

• Digits 1-2: Chapter — same as Canada (international WCO).
• Digits 3-4: Heading — same as Canada (international WCO).
• Digits 5-6: Subheading — same as Canada (international WCO).
• Digits 7-8: Tariff line — US-specific. This is where US duty rates are set.
• Digits 9-10: Statistical suffix — US Census Bureau. Required for B/L documentation but doesn't usually affect duty.

Format: XXXX.XX.XX.XX

Example: HTS 8517.62.00.90 = chapter 85 (electrical machinery), heading 8517 (telephone/transmission apparatus), subheading 8517.62 (machines for reception/transmission), tariff line 8517.62.00 (single US tariff line), stat suffix .90 (other apparatus).

For the same product class, see HTS vs HS code for how this maps to Canadian HS-10.

Three rate columns Canadian importers should know

The HTSUS lists three duty rate columns for each tariff line:

Column 1 General (MFN/NTR). Standard MFN rate applied to most countries. Canada is generally subject to Column 1 rates when goods don't qualify for CUSMA preferential treatment.

Column 1 Special. Preferential rates under specific trade agreements. For Canadian goods, the relevant codes are:

• CA: CUSMA (formerly NAFTA) — applies to Canadian-origin goods meeting CUSMA rules of origin.
• CL: US-Chile FTA.
• AU: US-Australia FTA.
• And ~20 others.

Column 2. Higher rates for non-MFN countries. Currently applies to North Korea and Cuba. Most exporters never see Column 2 rates.

Canadian-origin goods qualifying for CUSMA appear in Column 1 Special with the "CA" indicator. The rate is usually 0% for products meeting CUSMA rules of origin, but always verify the specific tariff line — some HS chapters retain non-zero rates even under CUSMA.

Section 301 China lists in HTSUS

Section 301 tariffs on Chinese goods are NOT in the main HTSUS rate columns. They're in Chapter 99 of HTSUS, specifically subheadings 9903.88.01 through 9903.88.78 (numbering varies by list update). When a Chinese-origin good crosses into the US, CBP applies BOTH:

1. The regular Column 1 MFN rate from the main HTSUS chapter
2. The Section 301 "additional duty" from Chapter 99

This stacking matters when a US supplier passes through their landed cost to a Canadian customer. See Section 301 cascade for the full picture.

Section 232 (steel/aluminum) tariff lines

Similar mechanism in HTSUS Chapter 99: subheadings 9903.80.x for steel, 9903.85.x for aluminum. National-security tariffs added on top of regular Column 1.

Canadian-origin steel and aluminum may face Section 232 tariffs into the US depending on the current bilateral arrangement. This is the trigger for Canadian retaliatory surtaxes on US-origin steel/aluminum entering Canada.

When Canadian businesses need HTSUS classification

1. Exporting to the US. Your US customer or their broker will require the US HTS code on the import documentation (CBP Form 7501 or ACE entry). Get this from your customer or research it yourself before shipping.

2. Re-exporting third-country goods through the US. Goods imported to Canada and re-exported to the US (with or without further processing) need US HTS classification. CUSMA may or may not apply depending on origin.

3. Drawback claims. Section 301 drawback (recovering Section 301 duties paid on goods later re-exported) requires HTS code documentation on the original US import.

4. Supplier negotiation. Knowing your US supplier's HTS code helps you understand what they're paying in tariffs and assess their pricing transparency.

5. CUSMA certification. When certifying Canadian goods for CUSMA preferential treatment, you need the correct US HTS classification on the certification document.

Where to find HTSUS data

• [USITC HTS](https://hts.usitc.gov) — official, free, searchable. The authoritative source.
• [CBP Customs Rulings Online Search System](https://rulings.cbp.gov) — past CBP rulings on classification (binding for the requestor, persuasive for similar products).
• [CBP Trade Statistics](https://www.cbp.gov/trade) — statistics and policy guidance.
• [USTR Section 301 Lists](https://ustr.gov/issue-areas/enforcement/section-301-investigations) — current list of HTS codes subject to Section 301 tariffs.

Differences from Canada's HS-10 system

Beyond the structural digit differences (covered in HTS vs HS code):

Practical workflow for Canadian importers/exporters

If you're a Canadian importer with a US supplier:

1. Ask the supplier for their US HTS code on each invoice line.
2. Use the US HTS code to look up Section 301 list applicability (if Chinese-origin).
3. Translate the US HTS to your Canadian tariff item using shared 6 digits + Canadian description matching.
4. Calculate Canadian landed cost in TariffCalc using the Canadian tariff item.
5. Decide: direct sourcing vs distributor sourcing based on the comparison.

If you're a Canadian exporter to the US:

1. Identify your product's correct US HTS code via USITC search.
2. Verify CUSMA preferential rate eligibility (Column 1 Special, code CA).
3. Determine if Section 232 applies (steel/aluminum/derivative products).
4. Provide HTS classification on commercial invoice for your US customer.
5. Issue CUSMA certification if claiming preferential treatment.

Tools

• USITC HTS Search — official US classification.
• TariffCalc — Canadian landed cost calculator.
• Canada HS Code Directory — Canadian classification.
• HTS vs HS Code — translation between systems.
• Section 301 cascade — how US tariffs affect Canadian landed cost.

Bottom line

Canadian businesses operating cross-border need to understand both Canadian HS-10 and US HTSUS. They share the first 6 digits and diverge after that. For exporting to the US, your US customer will give you the HTS code. For importing from US suppliers, ask for theirs. For Canadian classification, always verify independently in TariffCalc — supplier-provided codes may not match Canadian tariff items at the 7-10 digit level.

The HTSUS is free, well-maintained, and searchable at hts.usitc.gov. The 30 minutes you invest learning to navigate it pays back the first time you avoid an incorrect rate quote on a US export shipment.