Sweeping changes to the Harmonized Tariff Schedule of the United States (HTSUS) will take effect this week when the United States International Trade Commission (USITC) implements the organization’s five-year Harmonized System Tariff Schedule Review. World Customs Organization (WCO).

The amendments will modernize the tariff code for hundreds of imported products and product groups, add tariff headings and subheadings for new categories of imported products, and clarify interpretative legal notes throughout the tariff code. Importers would do well to identify products that may be affected by new or revised HTSUS classifications now and ensure that their import systems are properly updated.

The USITC maintains official publication of the HTSUS and all amendments to implement the United States’ obligations under the WCO’s International Convention on the Harmonized Commodity and Coding System (HS Convention).[1] In April 2021, the USITC reported proposed changes to the Tariff Code resulting from the latest WCO Five-Year Review,[2] and then released the corresponding changes to the HTSUS in December 2021, as Post 5240.[3] The President formally adopted the USITC recommendations in Presidential Proclamation 10326, dated December 23, 2021 (published in the Federal Register on December 28, 2021). By law, the changes can only be implemented 30 days after the proclamation is issued and will therefore come into effect on January 27, 2022.

The following table lists the major product categories and tariff headings directly affected by the WCO revisions. Note that this list is not exhaustive. WCO revisions will also update section and chapter titles and legal notices throughout the HTSUS, changing the scope and interpretation of tariff provisions not on this list.

HTSUS Sections

Tariff headings concerned

Division I:

live animals; animal products

0302; 0303; 0304; 0305; 0306; 0307; 0308; 0309; 0403; 0410

Section II:

Plant Products

0704; 0709; 0711; 0712; 0802; 0805; 0812; 1202; 1211

Section III:

Animal or vegetable fats and oils and their cleavage products; Prepared edible fats; Animal or vegetable waxes

1509; 1510; 1515; 1516; 1517; 1518

Section IV:

prepared foods; Beverages, spirits and vinegar; Tobacco and manufactured tobacco substitutes

1601; 1602; 1604; 2008; 2009; 2106; 2202; 2306; 2403; 2404

Section V:

Mineral Products

2518

Division VI:

Chemical or related industry products

2844; 2845; 2903; 2930; 2932; 2933; 2936; 2939; 3002; 3006; 3204; 3402

3603; 3816; 3822; 3824; 3827

Section VII:

plastics and articles thereof; Rubber and articles thereof

3907; 3911; 4015

Division IX:

wood and articles of wood; charcoal ; Cork and articles of cork; Manufacturers of straw, esparto or other plaiting materials; Basketry and Basketry

4401; 4402; 4403; 4407; 4412; 4414; 4418; 4419; 4420; 4421

Section X:

Pulp of wood or other fibrous cellulosic material; Waste and scrap paper or cardboard; Paper and cardboard and articles thereof

4905

Division XI:

Textiles and textile articles

5501; 5703; 5802; 5911; 6116; 6201; 6202; 6210; 6306

Division XIII:

Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; Glass and glassware

6802; 6812; 6815; 6903; 7001; 7011; 7019

Division XIV:

Natural or cultured pearls, precious or semi-precious stones, precious metals, clad or clad with precious metals and articles thereof; imitation jewellery; Coins

7104; 7112

Division XV:

Base metals and articles of base metal

7419; 8103; 8106; 8107; 8109; 8112;

Division XVI:

machines and mechanical devices; Electrical equipment; their parts; Sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

8414; 8418; 8419; 8421; 8428; 8438; 8462; 8479; 8482; 8485; 8477; 8486;

8501; 8507; 8514; 8517; 8519; 8524; 8525; 8529; 8539; 8541; 8543; 8548; 8549

Division XVII:

Vehicles, aircraft, ships and related transport equipment

8701; 8702; 8703; 8704; 8708; 8711; 8802; 8803; 8806; 8807; 8903

Division XVIII:

Optical, photographic, cinematographic, measuring, control, precision, medical or surgical instruments and apparatus; clocks and watches; Musical instruments; Their parts and accessories

9006; 9013; 9022; 9027; 9030; 9031; 9114

Section XX:

Miscellaneous manufactured articles

9401; 9403; 9404; 9405; 9406; 9504; 9508; 9609; 9617; 9619

Division XXI:

Works of art, collectibles and antiques

9701; 9702; 9703; 9705; 9706

Until the USITC releases the updated HTSUS, importers should refer to the Post 5240 as an official list of tariff code changes to implement the recommendations of the HS Convention. WCO correspondence tables, available hereexplain the nature of each tariff code revision and are a useful tool for understanding the changes.

Importers who have not already done so should now carefully review the changes to the HTSUS described in Post 5240 and WCO correlation tables, including revisions consistent with other tariff code provisions. Importers should determine the impact of the changes on current and future imports, identify changes to current tariff classifications that must be implemented by January 27, and assess any corresponding impact – including potential opportunities for cost savings. duties – on imports under free trade agreements and other customs duties. preference programs. They can also work with their customs brokers to ensure the changes are applied correctly to future imports.

[1] Electronic versions of current and previous iterations of the HTSUS are available on the USITC website at https://hts.usitc.gov/current.
[2] See “Recommended Amendments to the Harmonized Tariff Schedule, 2021”, Board Inquiry 1205-13 (Pub. 5171, April 2021).
[3] See “Amendments to the Harmonized Tariff Schedule of the United States Pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 and for Other Purposes” (Pub. 5240, December 2021).