The same product uses a 10-digit HS code in China, a 10-digit HTSUS code in the US, and a 10-digit TARIC code in the EU β code inconsistency is the number one root cause of customs declaration errors. This article provides China-US-EU code cross-reference methods and tariff query portals for four countries.
I. China-US-EU Code Structure Comparison
| Country/Region | Code Name | Digits | Example |
|---|---|---|---|
| π¨π³ China | HS Code | 10-digit | 6109100021 |
| πΊπΈ US | HTSUS | 10-digit | 6109.10.0012 |
| πͺπΊ EU | TARIC | 10-digit | 6109100010 |
The first 6 digits are the internationally harmonized HS code (WCO uniform); the last 4 digits are country-specific β which is why the full code for the same product often differs across countries.
II. High-Frequency Category Code Cross-Reference
| Category | China HS | US HTSUS | EU TARIC | 301 Surcharge |
|---|---|---|---|---|
| Cotton T-shirts | 6109100021 | 6109.10.0012 | 6109100010 | List 4A / 7.5% |
| Wooden furniture | 9403609990 | 9403.60.8081 | 9403609000 | List 3 / 25% |
| LED lighting | 9405429000 | 9405.42.8440 | 9405423900 | List 3 / 25% |
| Plastic toys | 9503008900 | 9503.00.0071 | 9503008100 | List 3 / 25% |
| Stainless steel cutlery | 7323930000 | 7323.93.0080 | 7323930010 | List 3 / 7.5% |
III. Four-Country Tariff Query Portals
| Country | Query Website | Description |
|---|---|---|
| πΊπΈ US | hts.usitc.gov | Look up HTSUS code + MFN rate + 301 surcharge |
| π¬π§ UK | trade-tariff.service.gov.uk | UK independent tariff system post-Brexit |
| πͺπΊ EU | ec.europa.eu/taxation_customs (TARIC) | Look up TARIC code + EU Common Customs Tariff |
| π¨π¦ Canada | cbsa-asfc.gc.ca | Canada Border Services Agency tariff query |
| π¨π³ China | hs.e-to-china.com.cn | China HS query + declaration elements |
IV. Section 301 Surcharge List Quick Reference
| List | Covered Categories | Rate |
|---|---|---|
| List 1-2 | Industrial intermediates, machinery, chemicals, hardware | 25% |
| List 3 | Consumer electronics, home goods, small appliances, lighting, toys | 7.5%~25% |
| List 4A | Apparel, textiles, bags, creative consumer goods | 7.5% |
178 exclusions extended to November 10, 2026.
V. FAQ
Q: Should I use the Chinese HS or destination country code for customs declaration?
A: Use the Chinese 10-digit HS code for export customs declaration. Use the destination country code (US HTSUS / EU TARIC) for import clearance. The first 6 digits match; the last 4 digits must be verified separately.
Q: Where can I check whether Section 301 tariffs apply?
A: At hts.usitc.gov, after looking up the HTSUS code, check the “General” column and the “Special” column for 301 notations. The 178 exclusion list must be separately cross-referenced with USTR announcements.
Q: Is the relationship between Chinese HS codes and rebate rates stable?
A: Generally stable, but GAC periodically adjusts the statutory inspection catalog and rebate database. It is recommended to confirm before every shipment, especially across calendar years.
VI. Further Reading
π§ info@sz-yr.com | π 13662840842 | π Online Consultation
Shenzhen Yinrui International Freight Forwarding Co., Ltd.
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