By Vincent Wen    Photo：CANVA

The HS Code (Harmonized System Code) is a globally standardized commodity classification system established by the World Customs Organization (WCO). Through a unified coding structure, it enables customs authorities worldwide to identify goods, assess customs duties, and implement import/export controls and trade policies. In essence, the HS Code functions as the “identification number” for every product in international trade.

1. The First 6 Digits Are Internationally Unified; Subsequent Digits Are Extended by Each Country

The full name of HS Code is Harmonized System Code, commonly translated as the “Harmonized Commodity Description and Coding System.” Since its official implementation in 1988, it has been adopted by more than 200 countries and regions, serving as the common classification foundation used by customs authorities worldwide.

The core feature of the HS Code lies in the fact that the first six digits are globally uniform.

These six digits consist of Chapters, Headings, and Subheadings, which define the basic nature and use of a product, ensuring consistent classification logic across countries when dealing with the same goods.

In practice, however, countries differ in tariff rates, import/export controls, and statistical requirements. Therefore, each country may further subdivide the code beyond the initial six digits according to its own needs.

2. HS Code Classification Does Not Always Have a Single “Standard Answer”

In practical operations, it is important to note that HS Code classification is not always absolutely clear-cut.

As products become increasingly diverse—especially composite products, highly processed foods, new technology products, or goods with multiple uses—the boundaries between classifications often fall into grey areas.

Under such circumstances, the final applicable HS Code may depend on the professional judgment and subjective determination of the customs officer handling the case. It is not uncommon for the same product to be classified differently at different ports, in different years, or by different customs officials.

Therefore, traders should pay particular attention to the following points:

- The actual use, composition, and processing method of a product are often more important than its product name.

- Customs authorities usually classify goods based on their primary function and essential characteristics.

- Past declaration records do not guarantee that the same classification will be accepted in the future.

- If there is any doubt regarding classification, customs authorities have the right to request additional information or even directly adjust the HS Code.

3. Practical Recommendations for Dealing with Ambiguous Classification

As customs authorities worldwide introduce stricter risk management and data cross-checking mechanisms in 2025, the risks arising from subjective HS Code classification have become even more pronounced. It is recommended that traders:

Prepare complete product documentation in advance.

This includes ingredient ratios, manufacturing processes, usage descriptions, and technical specifications, all of which help support the proposed classification.

Avoid selecting HS Codes based solely on product names.

This is particularly important for food products, frozen goods, and composite processed products, which are more likely to be reclassified due to differing interpretations.

Seek advance rulings or written confirmation when necessary.

Consult customs brokers or relevant authorities to reduce the risk of last-minute code changes during customs clearance.

Conclusion: Only by Understanding “Flexible Classification” Can Risks Be Effectively Managed

On the surface, an HS Code appears to be just a string of numbers, but in reality it represents a combination of regulations, professional judgment, and practical experience.

In international trade, classification is not merely a matter of being “right or wrong,” but whether it is “acceptable to customs authorities.”

Especially in the context of stricter supervision and increasingly intelligent review systems in 2025, recognizing the inherent ambiguity in HS Code classification and preparing accordingly in advance is key to reducing customs clearance risks and ensuring smooth trade operations.

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