# CodeHTS — full content bundle for LLM crawlers
# Spec: https://llmstxt.org (llms-full.txt = inference-time bundle)
# Updated: 2026-04-23
# Canonical: https://codehts.com/llms-full.txt
# Index file: https://codehts.com/llms.txt

> CodeHTS is an AI-powered global tariff classification platform. We classify
> products under HS, HTS / HTSUS, EU TARIC, UK Commodity Code, Canada Tariff,
> Australia HS and Singapore HS — with US Section 301 surcharges and USMCA
> preferential rates built in. Data is sourced daily from USITC, CBP, USTR,
> EU TAXUD, HMRC, CBSA and the Federal Register.

This file consolidates the core informational content of codehts.com so an
LLM can retrieve everything it needs in one fetch.

---

# 1. Methodology

Each AI classification suggestion includes:
- A 0–100 confidence score
- The General Rule of Interpretation (GRI 1–6) that drove the decision
- Citations to the relevant USITC HTSUS chapter notes
- Human-review escalation when confidence < 70

Section 301 surcharges (Lists 1–4B + new IEEPA actions) are layered on top of
MFN duty rates after USMCA / FTA preferences are evaluated. Landed cost adds
MPF, HMF, freight and insurance per CBP guidance.

---

# 2. Glossary (trade-compliance terms)


## ABI (Automated Broker Interface)

The electronic data system used by US customs brokers and self-filing importers to transmit entry data to CBP. Functions inside the ACE platform.


## ACE (Automated Commercial Environment)

CBP's primary system for processing imports and exports into and out of the United States. Almost all entries are filed through ACE today.


## Ad valorem duty

A duty calculated as a percentage of the customs value of the goods (e.g. 6.5% of invoice value), as opposed to a specific or compound duty.


## Anti-dumping duty (ADD)

A surcharge imposed when foreign goods are sold in the importing market below fair value, to protect domestic industry. Often product- and exporter-specific.


## Binding ruling

A written CBP determination on classification, valuation or origin that legally binds CBP to that treatment for the requesting importer until revoked.


## Bond (customs bond)

A financial guarantee that an importer will pay all duties, taxes and fees owed to CBP. Required for formal entries valued over $2,500.


## CBAM (Carbon Border Adjustment Mechanism)

EU mechanism that prices the carbon embedded in imports of cement, iron, steel, aluminium, fertilisers, electricity and hydrogen, phasing in 2026–2034.


## CBP (US Customs & Border Protection)

The federal agency that enforces US customs laws at ports of entry, processes import entries, collects duties and inspects goods.


## Certificate of origin

A document declaring where goods were grown, produced or manufactured. Required to claim preferential duty rates under FTAs such as USMCA or US-Korea.


## Commercial invoice

The seller's invoice to the buyer used by customs to determine value, classification and origin. Must include description, quantity, unit price and Incoterm.


## Commodity Code

The UK term for an HS-based tariff classification number (typically 10 digits) used in HMRC declarations.


## CUSMA

Canada-United States-Mexico Agreement — the Canadian name for USMCA. Same legal text, different name.


## Drawback

A refund of up to 99% of customs duties, taxes and fees paid on imported goods that are subsequently exported or destroyed.


## Duty

A tax levied by a government on imported goods, calculated using the HS/HTS classification, the country of origin and the customs value.


## ECCN (Export Control Classification Number)

Five-character US export-control code used to determine licence requirements for items on the Commerce Control List.


## Entry summary (CBP Form 7501)

The CBP form on which an importer of record declares the HTS classification, value, origin and duty calculation for an import shipment.


## EORI (Economic Operators Registration & Identification)

EU/UK identifier required for any business that imports or exports across the EU or UK customs territory.


## First sale rule

A US valuation method allowing duty to be calculated on the price of the first sale in a multi-tier transaction (factory → middleman → importer), often reducing the dutiable value.


## Foreign Trade Zone (FTZ)

A secure US location considered outside CBP territory for duty purposes, where goods can be stored, manipulated or manufactured with deferred or reduced duties.


## GRI (General Rules of Interpretation)

The six legally binding rules used by WCO members to classify goods under the Harmonized System. GRI 1–4 govern primary classification; GRI 5–6 govern packaging and subheadings.


## Harmonized System (HS)

The six-digit international product nomenclature maintained by the World Customs Organization, used by 200+ economies as the basis for their national tariff schedules.


## HMF (Harbor Maintenance Fee)

A 0.125% US fee on the value of imports arriving by ocean vessel through US ports, funding harbor dredging.


## HTS / HTSUS

The Harmonized Tariff Schedule of the United States — the 10-digit tariff classification system administered by USITC and enforced by CBP.


## IEEPA tariffs

Tariffs imposed under the International Emergency Economic Powers Act, used in 2025–2026 for the universal-baseline and country-specific reciprocal tariffs.


## Importer of Record (IOR)

The party legally responsible to CBP for the accuracy of the entry, payment of duties and recordkeeping for five years.


## Incoterms

ICC-published rules (e.g. FOB, CIF, DDP) that define the responsibilities of buyer and seller for delivery, risk and customs clearance.


## Landed cost

The total cost of an imported product delivered to the buyer's door — goods value + duty + fees + freight + insurance + brokerage + applicable tax.


## MFN (Most Favoured Nation)

The standard duty rate a WTO member applies to imports from any other WTO member, in the absence of a preferential agreement. Equivalent to the HTSUS \


## MID (Manufacturer Identification Code)

A constructed code identifying the foreign manufacturer of imported goods, required on US entry summaries for textiles and many other categories.


## MPF (Merchandise Processing Fee)

A 0.3464% US user fee on formal entries, with a 2024 minimum of $32.71 and maximum of $634.62 per entry.


## NAFTA

The North American Free Trade Agreement, replaced by USMCA/CUSMA on 1 July 2020. Legacy term that still appears in older documentation.


## Port of entry

The CBP-designated airport, seaport or land border where goods enter the United States and are processed.


## Reciprocal tariff

Country-specific surcharge introduced under IEEPA in 2025 to mirror perceived foreign barriers against US exports.


## Section 232

Trade Expansion Act provision that allows the President to impose tariffs on imports threatening national security — used on steel, aluminium and copper.


## Section 301

Trade Act provision used by USTR to impose tariffs on imports from countries engaging in unfair trade practices — most notably the China lists 1–4.


## SPI (Special Program Indicator)

A single-letter HTSUS code (e.g. \


## Substantial transformation

The CBP test for non-preferential origin: a product originates where it last underwent a process changing its name, character or use.


## TARIC

The 10-digit Integrated Tariff of the European Union, layering MFN duties, suspensions, quotas, anti-dumping and CBAM measures over the 8-digit Combined Nomenclature.


## Tariff classification

The legal process of assigning the correct HS/HTS code to a product using the GRI, section/chapter notes and explanatory notes.


## USMCA

United States-Mexico-Canada Agreement, in force since 1 July 2020, granting preferential duty rates to qualifying goods produced in North America.


## Valuation

Determining the customs value of imported goods. The default method is transaction value; alternatives include identical/similar goods, deductive and computed value.


## WCO (World Customs Organization)

The intergovernmental body in Brussels that maintains the Harmonized System nomenclature and the GRI, updated every five years.


---

# 3. HTS chapters (31 of 99 indexed)

## Chapter 01 — Live animals

**MFN range:** Free–6.8¢/kg

**Section 301:** Not currently affected by Section 301.

Live horses, cattle, swine, sheep, goats, poultry and other live animals.

## Chapter 02 — Meat & edible meat offal

**MFN range:** Free–26.4%

**Section 301:** Not currently affected by Section 301.

Fresh, chilled, frozen, salted, dried or smoked meat and edible meat offal.

## Chapter 03 — Fish & crustaceans

**MFN range:** Free–35%

**Section 301:** Most lines free of Section 301.

Fish, crustaceans, molluscs and other aquatic invertebrates.

## Chapter 04 — Dairy, eggs & honey

**MFN range:** Free–177.2%

**Section 301:** Not currently affected.

Dairy produce, birds' eggs, natural honey and edible products of animal origin n.e.s.

## Chapter 08 — Edible fruits & nuts

**MFN range:** Free–29.8¢/kg

**Section 301:** Not currently affected.

Edible fruit and nuts; peel of citrus fruit or melons.

## Chapter 09 — Coffee, tea & spices

**MFN range:** Free–8.5¢/kg

**Section 301:** Not currently affected.

Coffee, tea, maté and spices.

## Chapter 22 — Beverages, spirits & vinegar

**MFN range:** Free–$3.40/L

**Section 301:** Not on Section 301 lists.

Beverages, spirits and vinegar including waters, beer, wine and distilled spirits.

## Chapter 27 — Mineral fuels & oils

**MFN range:** Free–10.5¢/bbl

**Section 301:** Selected items on Section 301 lists.

Mineral fuels, mineral oils and products of their distillation; bituminous substances.

## Chapter 29 — Organic chemicals

**MFN range:** Free–6.5%

**Section 301:** Many lines on List 3 (25%).

Hydrocarbons, alcohols, ethers, ketones, organic acids and other organic chemicals.

## Chapter 30 — Pharmaceutical products

**MFN range:** Free

**Section 301:** Selected lines on Section 301 (recently expanded for medical syringes/needles).

Medicaments, vaccines, antisera, glands, dressings and pharmaceutical preparations.

## Chapter 33 — Cosmetics & essential oils

**MFN range:** Free–6.5%

**Section 301:** Many lines on List 4A (7.5%).

Essential oils, perfumery, cosmetics and toilet preparations.

## Chapter 39 — Plastics & articles thereof

**MFN range:** Free–6.5%

**Section 301:** Lists 3 & 4A — 7.5–25% on China-origin.

Polymers in primary forms, plastic film, sheet, tubes, packaging and articles of plastic.

## Chapter 40 — Rubber & articles thereof

**MFN range:** Free–4%

**Section 301:** Tires and many parts on List 3 (25%).

Natural and synthetic rubber, tires, hoses, conveyor belts and articles of rubber.

## Chapter 42 — Leather articles, handbags & travel goods

**MFN range:** Free–17.6%

**Section 301:** List 4A (7.5%) on most consumer items.

Articles of leather, saddlery, travel goods, handbags, gloves and similar containers.

## Chapter 44 — Wood & articles of wood

**MFN range:** Free–10.7¢/m³

**Section 301:** Selected lines on List 3 (25%).

Wood, charcoal, fuelwood, sawn lumber, plywood, veneer and wooden articles.

## Chapter 48 — Paper & paperboard

**MFN range:** Free–6.5%

**Section 301:** List 3 — 25% on many China-origin lines.

Paper and paperboard, articles of paper pulp and articles of paper or paperboard.

## Chapter 61 — Knitted apparel

**MFN range:** Free–32%

**Section 301:** List 4A — 7.5% on China-origin.

Articles of apparel and clothing accessories, knitted or crocheted.

## Chapter 62 — Woven apparel

**MFN range:** Free–28.6%

**Section 301:** List 4A — 7.5% on China-origin.

Articles of apparel and clothing accessories, not knitted or crocheted.

## Chapter 64 — Footwear

**MFN range:** Free–37.5%

**Section 301:** List 4A — 7.5% on China-origin.

Footwear, gaiters and the like; parts of such articles.

## Chapter 71 — Jewelry & precious metals

**MFN range:** Free–13.5%

**Section 301:** Selected lines on List 4A.

Pearls, precious stones, precious metals and articles thereof, including jewelry and coins.

## Chapter 72 — Iron & steel

**MFN range:** Free–6%

**Section 301:** Selected lines on List 1 (25%).

Steel and iron in primary forms, semi-finished products, flat-rolled products and bars.

## Chapter 73 — Articles of iron or steel

**MFN range:** Free–6.2%

**Section 301:** List 3 — 25% on many China-origin lines.

Tubes, pipes, fittings, structural components, hardware and other articles of iron or steel.

## Chapter 76 — Aluminum & articles thereof

**MFN range:** Free–6.5%

**Section 301:** Selected lines on List 1.

Aluminum in primary form, plates, sheets, foil, structures and aluminum articles.

## Chapter 82 — Tools & cutlery

**MFN range:** Free–8.4%

**Section 301:** List 3 — 25% on many China-origin lines.

Tools, implements, cutlery, spoons and forks of base metal.

## Chapter 84 — Machinery & mechanical appliances

**MFN range:** Free–9.7%

**Section 301:** Lists 1–3 — 25% on many China-origin lines.

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

## Chapter 85 — Electrical machinery & equipment

**MFN range:** Free–15%

**Section 301:** Lists 1–3 — 25% on many China-origin lines, plus 100% on EVs/batteries (2024).

Electrical machinery and equipment and parts thereof; sound recorders, TV apparatus.

## Chapter 87 — Vehicles & parts

**MFN range:** Free–25%

**Section 301:** 100% on Chinese EVs (2024); 25% on many parts.

Vehicles other than railway/tramway rolling-stock and parts and accessories thereof.

## Chapter 90 — Optical, medical & precision instruments

**MFN range:** Free–9%

**Section 301:** List 3 — 25% on many China-origin lines.

Optical, photographic, cinematographic, measuring, checking, medical and surgical instruments.

## Chapter 94 — Furniture, bedding & lighting

**MFN range:** Free–4.7%

**Section 301:** List 3 — 25% on most China-origin furniture.

Furniture, bedding, mattresses, mattress supports, cushions and prefabricated buildings.

## Chapter 95 — Toys, games & sporting goods

**MFN range:** Free–4.7%

**Section 301:** List 4A — 7.5% on China-origin.

Toys, games and sports requisites; parts and accessories thereof.

## Chapter 99 — Special tariff classifications

**MFN range:** Varies (additive layers)

**Section 301:** Section 301 and IEEPA add-on tariffs are filed under Chapter 99 subheadings.

Temporary modifications, special tariff treatment provisions and Section 301/232 tariff add-ons.

---

# 4. Regional tariff systems


## United States (US)

- Code system: **HTSUS** (10 digits)
- Authority: U.S. Customs & Border Protection (CBP)


## European Union (EU)

- Code system: **TARIC** (10 digits)
- Authority: DG TAXUD (European Commission)


## United Kingdom (UK)

- Code system: **UK Commodity Code** (10 digits)
- Authority: HM Revenue & Customs (HMRC)


## Canada (CA)

- Code system: **Canadian Customs Tariff** (10 digits)
- Authority: Canada Border Services Agency (CBSA)


## China-origin imports (China)

- Code system: **HTSUS + Section 301** (10 digits)
- Authority: Office of the U.S. Trade Representative (USTR)


## Mexico (MX)

- Code system: **TIGIE** (10 digits)
- Authority: Servicio de Administración Tributaria (SAT)


---

# 5. Long-form guides (highest editorial authority)


## Complete USMCA Guide 2026 — Rules of Origin & Certification

URL: https://codehts.com/guides/complete-usmca-guide

Step-by-step USMCA guide: qualifying rules of origin, regional value content, certification, audit defence, and how to claim preferential duty in 2026.


## How to File ACE Entries — Step-by-Step Guide for 2026

URL: https://codehts.com/guides/how-to-file-ace-entries

Complete walkthrough of filing ACE entries: bond, ABI, entry summary, manifest, payment, post-entry. Built for self-filers and importers working with brokers.


## Section 301 Exclusion Request Guide — 2026 USTR Process

URL: https://codehts.com/guides/section-301-exclusion-request-guide

How to request a Section 301 exclusion from USTR in 2026: eligibility, evidence, the docket portal, retroactive refund process, and audit defence.


## Landed Cost Calculation Guide — Methodology for 2026 Importers

URL: https://codehts.com/guides/landed-cost-calculation-guide

How to calculate landed cost correctly: goods value, duty, MPF, HMF, freight, insurance, brokerage, state tax, and Section 301 layering. With formulas.


---

# 6. Comparisons

CodeHTS competes with:
- Avalara Cross-Border (https://codehts.com/compare/codehts-vs-avalara)
- Zonos (https://codehts.com/compare/codehts-vs-zonos)
- 3CE (https://codehts.com/compare/codehts-vs-3ce)
- Datamyne, Descartes, Flexport, Seabury, Customs Records, USA Customs Clearance

Differentiators: AI-first (vs. rule-based), transparent confidence scoring,
citation chain to USITC, free tier with no credit card, REST API + MCP.

---

# 7. API & agent integration

- OpenAPI 3.1 spec: https://codehts.com/openapi.json
- API documentation: https://codehts.com/docs/api
- API health endpoint: https://cclnbktsighurfpxfaiz.supabase.co/functions/v1/api-health
- MCP server card: https://codehts.com/.well-known/mcp/server-card.json
- Agent discovery linkset: https://codehts.com/.well-known/api-catalog
- AI usage policy: https://codehts.com/ai.txt

Available REST endpoints:
- POST /lookup-hts-suggestions — classify a product description
- POST /suggest-spi — suggest Special Program Indicator (USMCA, GSP, etc.)
- GET  /api-health — service health

---

# 8. Authority & data sources

- USITC Harmonized Tariff Schedule (https://hts.usitc.gov)
- U.S. Customs & Border Protection (https://www.cbp.gov)
- USTR Section 301 (https://ustr.gov/issue-areas/enforcement/section-301-investigations)
- World Customs Organization (https://www.wcoomd.org)
- EU TARIC (https://taxation-customs.ec.europa.eu)
- UK Trade Tariff / HMRC (https://www.gov.uk/trade-tariff)
- Federal Register (https://www.federalregister.gov)

Data refresh cadence: daily for tariff schedules, intraday for Federal Register
notices and breaking Section 301 / IEEPA actions.

License: content on codehts.com is © CodeHTS. Inference-time citation with
attribution is permitted (ai-input=yes). Use of this content for training
generative models is not permitted without a written license — see
https://codehts.com/ai.txt for full policy.

---
End of bundle. Generated 2026-04-23.