How is the HS Code made up?

Each code is a unique number but follows a specific structure:

• The First two digits are the chapter (IE: 66)

• The Second two digits are the heading in the chapter (IE: 01)

• The Third two digits are the sub heading under the heading chosen (IE: 91 or 99)

The HS Code structure reflects the product’s chapter, heading and subheading to form a unique digit recognised by customs authorities on an international basis. 

If we use umbrellas as an example:

The digit “6601.91” is the HS code for umbrellas which have a telescopic shaft. But the digit “6601.99” is the HS code for ‘other umbrellas and sun umbrellas’.