A tariff is generally the rate or trade measure applied to imported goods; a customs duty is the charge determined under the applicable classification, rate and customs rules. The terms are often used interchangeably in everyday importing, so treat that distinction as a useful guide—not an absolute legal divide. To find what a U.S. shipment may owe, start with its correct Harmonized Tariff Schedule classification, then check its origin, eligibility for any special rate and other measures that may apply.
What is the difference between a tariff and a customs duty?
In ordinary importer usage, tariff often means the rate or trade measure applied to a category of imports. Customs duty often means the resulting charge assessed on a particular shipment under the applicable rate and customs treatment. The U.S. Harmonized Tariff Schedule (HTS) itself labels its rate columns “Rates of Duty,” reflecting how closely the terms are connected in practice.
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A useful conceptual model is: duty depends on the applicable rate or measure and the customs value, subject to classification, origin, program eligibility and other rules. It is not a universal calculation formula. Rates may be ad valorem, specific or compound, and additional measures may affect the amount owed.
How do you find the U.S. duty rate for a product?
Use the current U.S. HTS and determine the legally correct classification before relying on a rate. The HTS is a hierarchy of legal categories, not a plain-language catalog. A keyword search can help you navigate it, but a matching product name alone does not establish the right classification.
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- Describe the product accurately. Gather details that may affect classification, such as what the product does, what it is made of and how it is presented or used.
- Choose the most appropriate four-digit heading. Apply the HTS General Rules of Interpretation and review relevant legal descriptions and notes in Chapters 1–97, including section and chapter notes.
- Work down to the specific provision. Identify the most specific subheading and the applicable eight-digit legal provision. The duty rate is assigned at the eight-digit level.
- Record the full entry number. U.S. import entries use the ten-digit statistical reporting number. Its final two digits subdivide a category for statistical reporting; goods under the same eight-digit provision receive the same duty rate.
- Check the rate and any other applicable provisions. Review the relevant duty column, current general notes and any applicable Chapter 99 provisions, then check whether separate AD/CVD measures apply.
The first six digits of an HTS number are part of the internationally harmonized system. Digits beyond that level are country-specific, so a supplier’s code from another country may not match the U.S. number even when the first six digits do.
Classification depends on the legal text, not just familiar product names. The USITC gives a phone charger as an example: the relevant tariff description may be “static converters for telecommunication devices,” rather than “phone charger.” It describes the HTS as “a system of categories that classifies imported products,” not a list of every product name in trade.
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If the classification is uncertain
- Review relevant Customs Rulings Online Search System (CROSS) rulings for comparable goods.
- For informal assistance, contact a relevant Customs and Border Protection (CBP) Center of Excellence and Expertise or a port import specialist. Informal assistance is not binding on CBP.
- Consider requesting a binding CBP ruling when appropriate for the product and circumstances.
Which HTS duty column applies?
The applicable column depends in part on the product’s country of origin and whether the shipment meets the conditions for preferential treatment. Check the current HTS and applicable origin rules rather than assuming a supplier’s country or shipping location determines the rate.
| HTS column | General treatment | What to check |
|---|---|---|
| Column 1—general | General or normal trade relations (NTR) rates. | Whether the product’s origin receives NTR treatment and whether another provision changes the result. |
| Column 1—special | Potentially lower or duty-free rates under trade agreements, preference programs or statutes. | Whether the product and importer satisfy the program’s conditions and the preference is claimed for the shipment. If a special rate is not claimed, the general rate applies. |
| Column 2 | Rates for products of countries listed in HTS General Note 3(b). | The current schedule’s General Note 3(b); do not rely on an old country list. |
A preferential rate is conditional, not automatic merely because a product appears to come from an eligible country. Product-specific requirements, origin rules and claims matter. Confirm them for the shipment and entry date.
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Why can the HTS rate differ from the total duty or import charges?
A rate shown in a tariff line does not necessarily represent every amount that may apply to an import. Chapter 99 of the HTS may contain additional tariff measures, so check whether a provision applies to the product and origin on the relevant date.
Antidumping and countervailing duties (AD/CVD) are separate from ordinary customs tariffs and are not ordinary HTS rates. The U.S. Department of Commerce’s International Trade Administration sets AD/CVD rates. Whether an order applies depends on matters such as product scope and origin, as well as current instructions; a tariff-line rate alone may not answer that question.
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Customs value is another part of determining a duty amount. The USITC says transaction value—the price actually paid or payable when goods are sold—is the primary basis for customs value. Shipment-specific valuation can depend on additional rules and facts.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Do you need a customs broker?
Hiring a customs broker is not legally required, although many importers choose one to help file entries and navigate the process. Brokers are licensed by CBP. Using one does not transfer the importer’s responsibility: the USITC says importers remain ultimately responsible for knowing CBP requirements and ensuring their imports comply with federal rules.
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Which HTS edition should you use?
Use the schedule and effective provisions that apply to the date of entry, rather than relying on an old printout or article. The USITC HTS archive identifies 2026 HTS Revision 20 as dated September 28, 2026, and lists multiple revisions during 2026. Check the current schedule for the entry in question, including its effective date, classification, country treatment, rate columns and any applicable Chapter 99 provisions.
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