Plain meaning
The process of assigning imported goods to a tariff item under the Harmonized System and Canada's Customs Tariff.
Also called
Harmonized System classification
tariff classification
HS classification
Key points
- Classification starts with the wording of headings, section notes, chapter notes, and interpretive rules.
- The same product can have different duty outcomes depending on its material, function, composition, or use.
- Importers can request advance rulings for greater certainty in some situations.
- Errors can create duty reassessments, penalties, and supply-chain pricing issues.
Why it comes up
Classification determines duty rates, preferential treatment, surtaxes, trade remedies, and sometimes import controls.