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The Harmonized Commodity Description and Coding System (HS) of tariff nomenclature is an internationally standardized system of names and numbers for classifying traded products developed and maintained by the World Customs Organization (WCO). Formerly known as the Customs Co-operation Council, WCO is an independent intergovernmental organization with over 170 member countries based in Brussels, Belgium.
The codes with the broadest coverage are the first four digits, and are referred to as the heading. The HTS therefore sets forth all the international nomenclature through the 6-digit level. Different countries may add their own 2-digit subdivisions, for a total of 8 at the tariff-rate line level.
國際商品統一分類代碼 (HS Code)，為編碼協調制度的簡稱。 編碼協調制度是由國際海關理事會(WCO)所制定的。 HS Code 是對各種不同產品出入境應徵或應退關稅稅率進行量化管理的一個統一標準。 HS Code 的前六碼是世界各國通用的。 每個國家根據自己需要， 有時會在後面加上兩碼或四碼對貨物加以更細的分類。 以下所列是 HS Code 的 96 個主要類別章節。
Animal & Animal Products
活動物及動物產品
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live animals 活動物 |
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meat & edible meat offal 肉及食用雜碎 |
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fish & crustaceans 魚類、甲殼類、軟體類及其他水產無脊椎動物 |
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dairy, eggs, honey, & ed. products 乳製品；禽蛋；天然蜜；未列名食用動物產品 |
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products of animal origin 未列名動物產品 |
Vegetable Products
植物產品
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live trees & other plants 活樹及其他植物；球莖、根及類似品；切花及裝飾用葉 |
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edible vegetables 食用蔬菜及部份根菜與塊莖菜類 |
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ed. fruits & nuts, peel of citrus/melons 食用果實及堅果；柑橘屬果實或甜瓜之外皮 |
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coffee, tea, mate & spices 咖啡、茶、馬黛茶及香料 |
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cereals 穀類 |
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milling industry products 製粉工業產品；麥芽；澱粉；菊糖；麵筋 |
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oil seeds/misc. grains/med. plants/straw 油料種子及含油質果實；雜項穀粒、種子及果實；工業用或藥用植物；芻草及飼料 |
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lac, gums, resins, etc. 蟲漆；植物膠、樹脂、其他植物汁液及萃取物 |
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vegetable plaiting materials 編結用植物性材料；未列名植物產品 |
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animal or vegetable fats, oils & waxes 動植物油脂及其分解物；調製食用油脂；動植物蠟 |
Foodstuffs
調製食品；飲料；酒類及醋；菸類及已製菸類代用品
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ed. prep. of meat, fish, crustaceans, etc 肉、魚或甲殼、軟體或其他水產無脊椎動物等之調製品 |
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sugars & sugar confectionery 糖及糖果 |
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cocoa & cocoa preparations 可可及可可製品 |
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preps. of cereals, flour, starch or milk 穀類、粉、澱粉或奶之調製食品；糕餅類食品 |
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preps of vegs, fruits, nuts, etc. 蔬菜、果實、堅果或植物其他部份之調製品 |
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misc. edible preparations 雜項調製食品 |
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beverages, spirits & vinegar 飲料、酒類及醋 |
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residues from food industries, animal feed 食品工業產製過程之殘渣及廢品；調製動物飼料 |
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tobacco & manuf. tobacco substitutes 菸（包括菸葉及菸類）及菸葉代用品 |
Mineral Products
礦產品
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salt, sulphur, earth & stone, lime & cement 鹽；硫磺；土及石料；塗牆料，石灰及水泥 |
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ores slag & ash 礦石、熔渣及礦灰 |
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mineral fuels, oils, waxes & bituminous sub 礦物燃料、礦油及其蒸餾產品；含瀝青物質；研蠟 |
Chemicals & Allied Industries
化學或有關工業產品
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inorganic chem, org/inorg compounds of precious metals, isotopes 無機化學品；貴金屬、稀土金屬、放射性元素及其同位素之有機及無機化合物 |
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organic chemicals 有機化學產品 |
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pharmaceutical products 醫藥品 |
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fertilizers 肥料 |
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tanning or dyeing extracts, dyes, pigments, paints & varnishes, putty, & inks 鞣革或染色用萃取物；鞣酸及其衍生物；染料、顏料及其他著色料；漆類及凡立水；油灰及其他灰泥；墨類 |
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oils & resinoids, perfumery, cosmetic or toilet preparations 精油及樹脂狀物質；香水、化妝品或盥洗用品 |
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soaps, waxes, scouring products, candles, modeling pastes, dental waxes 肥皂，有機界面活性劑，洗滌劑，潤滑劑，人造蠟，調製蠟，擦光或除垢劑，蠟蠋及類似品，塑型用軟膏，（牙科用蠟）以及石膏為基料之牙科用劑 |
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albuminoidal sub, starches, glues, enzymes 蛋白狀物質；改質澱粉；膠；酵素 |
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explosives, matches, pyrotechnic products 炸藥；煙火品；火柴；引火合金；可燃製品 |
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photographic or cinematographic goods 感光或電影用品 |
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miscellaneous chemical products 雜項化學產品 |
Plastics and Rubbers
塑膠及其製品；橡膠及其製品
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plastics & articles thereof 塑膠及其製品 |
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rubbers & articles thereof 橡膠及其膠品 |
Raw Hides, Skins, Leather, & Furs
生皮、皮革、毛皮及其製品；鞍具及輓具；旅行用物品、手袋及其類似容器；動物腸線製品（蠶腸線除外）
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raw hides & skins & leather 生皮（毛皮除外）及皮革 |
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articles of leather, saddlery & harness, travel goods, handbags, articles of gut 皮革製品；鞍具及輓具；旅行用物品、手提袋及類似容器；動物腸線（蠶腸線除外）製品 |
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furskins & artificial fur, manufactures 毛皮與人造毛皮及其製品 |
Wood & Wood Products
木及木製品；木炭；軟木及軟木製品；草及其他編結材料之編結品；編籃及柳條編結品;木漿或其他纖維素材料之紙漿；回收（廢料及碎屑）紙或紙板；紙及紙板及其製品
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wood & articles of wood, wood charcoal 木及木製品；木炭 |
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cork & articles of cork 軟木及軟木製品 |
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manu. of straw, esparto, or other plaiting materials, basketware and wickerwork 草及其他編結材料之編結品；編籃及柳條編結品 |
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pulp of wood, waste & scrap of paper 木漿或其他纖維素材料之紙漿；回收（廢料及碎屑）紙或紙板 |
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paper & paperboard, articles of paper pulp 紙及紙板；紙漿、紙或紙板之製品 |
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printed books, newspapers, pictures, manuscripts, typescripts & plans 書籍，新聞報紙，圖書及其他印刷工業產品；手寫稿、打字稿及設計圖樣 |
Textiles
紡織品及紡織製品
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silk, inc. yarns & woven fabrics thereof 絲 |
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wool & fine or coarse animal hair, inc. yarns & woven fabrics thereof 羊毛，動物粗細毛；馬毛紗及其梭織物 |
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cotton, inc. yarns & woven fabrics thereof 棉花 |
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veg. textile fibers nesoi, yarns & woven etc. 其他植物紡織纖維；紙紗及紙紗梭織物 |
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man-made filaments, inc. yarns & woven etc. 人造纖維絲 |
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man-made staple fibers, inc. yarns etc. 人造纖維棉 |
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wadding, felt & nonwovens, special yarns, twine, cordage, ropes & cables & articles 填充用材料、氈呢、不織布；特種紗、撚線、繩、索、纜及其製品 |
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carpets & other textile floor coverings 地毯及其他紡織材料覆地物 |
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special woven fabrics, tufted textiles, lace 特殊梭織物；簇絨織物；花邊織物；掛毯；裝飾織物；刺繡織物 |
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impregnated, coated, covered, or laminated textile prod, textile prod for industrial use 浸漬、塗佈、被覆或黏合之紡織物；工業用紡織物 |
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knitted or crocheted fabrics 針織品或鉤針織品 |
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articles of apparel & clothing accessories-knitted or crocheted 針織或鉤針織之衣著及服飾附屬品 |
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articles of apparel & clothing accessories-not knitted or crocheted 非針織及非鉤針織之衣著及服飾附屬品 |
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made-up textile articles nesoi, needlecraft sets, worn clothing, rags 其他製成紡織品；組合品；不堪用衣著及不堪用紡織品；破布 |
Footwear and Headgear
鞋、帽、雨傘、遮陽傘、手杖、座凳式手杖、鞭、馬鞭及其零件；已整理之羽毛及其製品；人造花；人髮製品
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footwear, gaiters, & the like 鞋靴、綁腿及類似品；此類物品之零件 |
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headgear & other parts 帽類及其零件 |
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umbrellas, sun umbrellas, walking-sticks, whips, riding-crops & parts 雨傘、陽傘、手杖、座凳式手杖、鞭、馬鞭及其零件 |
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prepared feathers, human hair & articles thereof, artificial flowers 已整理之羽毛、羽絨及其製品；人造花；人髮製品 |
Stone and Glass
石料、膠泥、水泥、石棉、雲母或類似材料之製品；陶瓷產品；玻璃及玻璃器；天然珍珠或養珠、寶石或次寶石、貴金屬、被覆貴金屬之金屬及其製品；仿首飾；鑄幣
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articles of stone, plaster, cement, asbestos, mica or similar materials 石料、膠泥、水泥、石棉、雲母或類似材料之製品 |
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ceramic products 陶瓷產品 |
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glass & glassware 玻璃及玻璃器 |
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pearls, stones, prec. metals, imitation jewelry, coins 天然珍珠或養珠、寶石或次寶石、貴金屬、被覆貴金屬之金屬及其製品；仿首飾；鑄幣 |
Base Metals
卑金屬及卑金屬製品
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iron & steel 鋼製 |
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rticles of iron or steel 鋼鐵製品 |
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copper & articles thereof 銅及其製品 |
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nickel & articles thereof 鎳及其製品 |
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aluminum & articles thereof 鋁其製品 |
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lead & articles thereof 鉛及其製品 |
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zinc & articles thereof 鋅及其製品 |
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tin & articles thereof 錫及其製品 |
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base metals nesoi, cermets, articles etc. 其他卑金屬；瓷金；及其製品 |
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tools, spoons & forks of base metal 卑金屬製工具、器具、利器、匙、叉及其零件 |
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miscellaneous articles of base metal 雜項卑金屬製品 |
Machinery and Electrical
機器及機械用具；電機設備；及其零件；錄音機及聲音重放機，電視影像、聲音記錄機及重放機，上述各物之零件及附件
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nuclear reactors, boilers, machinery & mechanical appliances, computers 核子反應器、鍋爐、機器及機械用具；及其零件 |
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electrical machinery & equip. & parts, telecommunications equip., sound recorders, television recorders 電機與設備及其零件；錄音機及聲音重放機；電視影像、聲音記錄機及重放機；以及上述各物之零件及附件 |
Transportation
車輛、航空器、船舶及有關運輸設備
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railway or tramway locomotives, rolling stock, track fixtures & fittings, signals 鐵路或電車道機車、車輛及其零件；鐵路或電車道軌道固定設備及配件與零件；各種機械式（包括電動機械）交通信號設備 |
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vehicles other than railway or tramway rolling stock 鐵路及電車道車輛以外之車輛及其零件與附件 |
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aircraft, spacecraft, & parts thereof 航空器、太空船及其零件 |
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ships, boats, & floating structures 船舶及浮動構造體 |
Miscellaneous
光學、照相、電影、計量、檢查、精密、內科或外科儀器及器具；鐘錶；樂器；上述物品之零件及附件；武器與彈藥；及其零件與附件;雜項製品；藝術品、珍藏品及古董
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optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments & accessories 光學、照相、電影、計量、檢查、精密、內科或外科儀器及器具；鐘錶；樂器；上述物品之零件及附件 |
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clocks & watches & parts thereof 鐘、錶及其零件 |
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musical instruments, parts & accessories 樂器；與其零件及附件 |
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arms & ammunition, parts & accessories 武器與彈藥；及其零件與附件 |
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furniture, bedding, cushions, lamps & lighting fittings nesoi, illuminated signs, nameplates & the like, prefabricated buildings 家具；寢具、褥支持物、軟墊及類似充填家具；未列名之燈具及照明配件；照明標誌、照明名牌及類似品；組合式建築物 |
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toys, games & sports equip, parts & acces. 玩具、遊戲品與運動用品；及其零件與附件 |
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miscellaneous manufactured articles 雜項製品 |
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works of art. collectors' pieces, antiques 藝術品、珍藏品及古董 |
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