HTSUS

Definition

The HTSUS is the official US import tariff publication maintained by the US International Trade Commission. It is the legal source-of-record for every duty rate CBP applies on a US import entry. The HTSUS contains 99 chapters: Chapters 1–97 cover the international HS code framework, Chapter 98 covers special classifications (returned goods, US government imports), and Chapter 99 contains temporary US-specific surcharges including Section 232, Section 301, and Section 122. The HTSUS is published online at hts.usitc.gov and as a printed reference. Brokers and importers should always cite the specific HTSUS revision number when relying on a rate, because Chapter 99 surcharges change frequently.