Tariffs & classificationUSA

US tariffs start with origin and the right 10-digit HTSUS code

A practical guide to customs origin, US tariff classification, low-value treatment and the product data UK sellers should provide before dispatch.

By Scott GillettPublished 24 Jul 2026Last reviewed 28 Aug 2026Destination: United States

AT A GLANCEIn force now

Who this affects: UK businesses sending commercial goods into the United States.
What you should do: Confirm customs origin, the current 10-digit HTSUS code, value and precise product description for every SKU.
Current status: See the full briefing for the current position.
Last checked: 28 Aug 2026
Official source: Open the primary source ↗

The practical point: US tariff treatment depends on what the product is, where it originates and how it is classified—not simply that the parcel was dispatched from the UK.

Start with customs origin

Shipping an order from a UK warehouse does not automatically make the goods UK-origin. For US marking purposes, CBP defines origin as the country where an article was manufactured, produced or grown. Work carried out in another country must normally create a substantial transformation before that country becomes the origin.

That assessment can be straightforward for a product made wholly in one country. It becomes more difficult where components come from several countries, assembly takes place elsewhere or the UK operation is limited to packing, labelling or minor finishing. CBP considers substantial transformation case by case, looking at whether the processing produces an article with a new name, character or use.

Keep evidence such as supplier declarations, bills of materials and manufacturing-process information. A UK invoice or dispatch address is not evidence of UK origin on its own.

Use the US tariff classification

The Harmonized Tariff Schedule of the United States—HTSUS—is the tariff used for goods imported into the US. The first six digits come from the international Harmonized System, but the US adds further digits for its own tariff and statistical purposes.

A UK commodity code should not simply be copied into the US declaration. Start with the product's material, construction, function, intended use and any other detail required by the tariff wording, then identify the current US 10-digit classification.

Classification can affect the normal customs duty, additional tariff measures, reporting requirements and whether another agency's rules apply. If the answer is uncertain or commercially important, ask the US importer or customs broker to confirm it and consider a binding ruling from CBP.

Low value does not mean duty-free

CBP states that the general duty-free de minimis treatment for shipments valued at or below US$800 was suspended for goods from all countries from 29 August 2025. Low value can still affect the entry process, but it should not be treated as a promise that no duty, tax or fee will apply.

There are separate statutory provisions and exceptions for particular circumstances. The party making US entry should check the current route and charges for the specific shipment rather than relying on an old checkout rule or a historic threshold.

Give the carrier usable product data

CBP requires precise cargo descriptions in plain language. “Clothing”, “parts”, “accessories” or a stock code on its own may not identify the goods properly.

A useful description explains what the item is and includes the details needed to distinguish it—for example, “women's knitted cotton T-shirt” rather than “clothing”. Depending on the product, useful facts can include material, composition, function, intended user, model and whether it is a finished product or a component.

Commercial-invoice and carrier data should be consistent and include:

A specific product description
The country of customs origin
The correct US tariff classification
Quantity and appropriate unit
A supportable customs value and currency
Seller and buyer details
Freight, insurance and other value information where the entry process requires it
Any product identifiers or regulatory data requested by the carrier, broker or relevant US agency

Checklist for UK businesses

Map each SKU. Record the material, construction, function and intended use needed for classification.
Establish origin. Identify where the product was made or substantially transformed and retain supporting evidence.
Confirm the 10-digit HTSUS code. Use the current US schedule, not a UK commodity code copied across unchanged.
Check current tariff measures. Review the HTSUS and any CBP instructions applying to that origin and product on the shipping date.
Confirm the importer and entry route. Agree who will make entry, pay charges and answer customs queries.
Improve descriptions. Replace vague catalogue labels with descriptions that identify the actual goods.
Check value data. Make sure the invoice value is supportable and that discounts, assists, royalties, packing and other relevant elements have been considered.
Test the data flow. Confirm that the information in the store, invoice, warehouse system, carrier file and customs entry agrees.
Price on landed cost. Do not promise duty-free delivery based only on parcel value.

Official resources

This is general guidance. Tariff treatment can change and depends on the exact goods, origin, entry route and measures in force when the shipment enters the United States.