Commercial invoice requirements for US customs (19 CFR 141.86)
Commercial invoice requirements for US customs under 19 CFR 141.86: the eleven required elements, English, currency, itemized charges, origin and assists.
How to find the HTS code for my product: HTSUS structure, USITC search, the General Rules of Interpretation, CROSS rulings and the Chapter 99 tariff stack.
The HTS code is the ten-digit number from the Harmonized Tariff Schedule of the United States (HTSUS) that CBP uses to set your duty rate, decide which Chapter 99 tariffs stack on top, and flag partner agency requirements. You find it by describing the product the way the tariff does, searching the USITC schedule at hts.usitc.gov, applying the General Rules of Interpretation, and checking CBP's CROSS database for rulings on similar goods. If the answer is still uncertain, you ask CBP for a binding ruling, which normally takes about 30 days.
Do this before the factory ships. The code decides whether a $4 product carries 3.4% or 40% in duties, and you cannot fix a bad landed-cost assumption after the container is on the water.
Take a backpack with an outer surface of man-made textile fibers:
| Digits | Level | Example | Meaning |
|---|---|---|---|
| 2 | Chapter | 42 | Articles of leather; travel goods, handbags and similar containers |
| 4 | Heading | 4202 | Trunks, suitcases, backpacks, handbags, sports bags and similar |
| 6 | Subheading (international HS) | 4202.92 | With outer surface of sheeting of plastics or of textile materials |
| 8 | US tariff subheading (sets the rate) | 4202.92.31 | Of man-made fibers; General rate 17.6% |
| 10 | Statistical reporting number | 4202.92.31.xx | Breakdown for trade statistics, required on the entry |
The first six digits are the same in China's export declaration and the US import entry. Digits seven to ten are US-only. That is why the factory's code gets you into the right neighborhood but not to the right door.
Before you search, write down: what the item is made of (by weight and by value if mixed), what it does, how it is sold (single item, set, with accessories), whether it is finished or a part, and its principal use in the United States. Classification turns on these facts, not on your marketing name. "Eco lunch kit" is not a tariff term; "set consisting of a stainless steel container, a plastic lid and a nylon carry bag, put up for retail sale" is.
The USITC hosts the current schedule (Revision 18 of 2026 as of September 2026) with a search box that accepts words or numbers. Search a material or a function term, open the chapter, and read the heading text and the chapter notes at the top of the chapter. The notes exclude things ("This chapter does not cover...") and define terms; they carry the same legal weight as the headings.
For each candidate line note three columns:
The GRIs are the legal method, printed at the front of the HTSUS. In plain words:
The Additional US Rules add that a classification controlled by use follows the principal use in the United States of that class of goods, and that a "parts" provision does not beat a specific provision for that part.
CBP publishes its classification rulings in the Customs Rulings Online Search System at rulings.cbp.gov. Search your product term and your candidate heading. A ruling on a near-identical product tells you how CBP's specialists read the headings and which GRI they applied. It also tells you when your candidate is wrong: if every silicone spatula ruling lands in 3924.10 and you were about to use 8205, stop.
A ruling issued to someone else is not binding for you (19 CFR 177.9(c)), but it is strong evidence of reasonable care when you follow it and document why.
If the product sits between two headings, or the duty difference is large, request a ruling under 19 CFR Part 177 through CBP's eRulings template. The request must contain a complete statement of the facts: full description, materials by weight and value, principal use, how it is sold, the port of entry, purchase and US selling price when relevant, and photographs or a sample (19 CFR 177.2). A single request may cover no more than five items of the same class or kind. CBP says the National Commodity Specialist Division typically issues eRulings within 30 calendar days; requests referred to Headquarters take up to 90 days.
A ruling letter "represents the official position" of CBP and is binding on CBP personnel for transactions involving articles identical to the sample or description (19 CFR 177.9(a) and (b)(2)). Give the ruling number to your broker and cite it on the entry.
The General column rate is only the first layer for products of China. Chapter 99 of the HTSUS holds temporary headings that add duty on top. The broker reports them in a fixed order on the entry line (Section 301 first, then Section 122, Section 232 and Section 201 headings, then the ordinary Chapter 1 to 97 number). Each layer is a percentage of the same customs value, so they add rather than compound.
As of 3 September 2026 the layers are:
| Layer | HTS headings | Rate | Status |
|---|---|---|---|
| Base duty | Chapter 1 to 97, General column | Product-specific | Permanent |
| Section 301 China, Lists 1, 2 and 3 (2018) | 9903.88.01, 9903.88.02, 9903.88.03 | Plus 25% | In force; second four-year review opened 6 May 2026 |
| Section 301 China, List 4A (2020) | 9903.88.15 | Plus 7.5% | In force; List 4B (9903.88.16) remains suspended |
| Section 301 four-year review increases (2024) | Product-specific headings | 25% to 100% on EVs, batteries, solar cells, semiconductors, medical products, some steel and aluminum | Phased in 2024 to 2026 |
| Section 301 forced-labor action (60 economies) | 9903.05.31 for China | Plus 12.5% | In force since 24 July 2026 |
| Section 232 metals | Chapter 99 headings listed in the proclamation and its annexes | Applied to the full customs value of covered steel, aluminum and copper articles and derivatives since 6 April 2026 | In force; product lists change |
| Section 232 timber, lumber and wood furniture | Chapter 99 headings listed in the proclamation and its annexes | Product-specific | In force since 14 October 2025; some rates increased on 1 January 2026 |
| IEEPA "fentanyl" and "reciprocal" tariffs | 9903.01.xx | None | Struck down by the Supreme Court on 20 February 2026; not collected on entries from 24 February 2026; refunds through CBP's CAPE process |
| Section 122 surcharge | 9903.03.01 | None | 10% from 24 February to 24 July 2026, now expired |
Dated example, illustrative only: a backpack of man-made fibers, 4202.92.31, entered on 3 September 2026 carries 17.6% (General) plus 25% (List 3, heading 9903.88.03) plus 12.5% (heading 9903.05.31) = 55.1% of customs value. A plastic drawer organizer, 3924.90.56, carries 3.4% plus 7.5% (List 4A, heading 9903.88.15) plus 12.5% = 23.4%. Goods subject to Section 232 are excluded from the forced-labor duty but pay the Section 232 rate on full value instead.
Check every layer on the day you classify, not the day you read this. The rates and lists changed repeatedly in 2025 and 2026. The primary places to look are the USTR Section 301 pages, the Chapter 99 notes in the current HTSUS revision, and CBP's Cargo Systems Messaging Service (CSMS) bulletins, which give the heading numbers and effective dates for each change. Antidumping and countervailing duty orders are a further, product-specific layer; search the ACE AD/CVD case list for your subheading and "China" before you order.
Once you have the ten digits, the ruling or CROSS references, and the Chapter 99 headings:
For each SKU keep a classification worksheet: the product description and materials, the headings you considered, the GRI you applied, the CROSS rulings you relied on, the binding ruling if you obtained one, the Chapter 99 headings and rates on the entry date, and the CSMS or Federal Register notice that set them. Keep it for 5 years from the entry date (19 CFR 163.4). It is the evidence of reasonable care that 19 U.S.C. 1484 asks of you.
No. Only the first six digits of the Harmonized System are international. The United States adds digits seven through ten in the HTSUS, and the importer of record, not the exporter, is responsible for the classification declared on the entry. Use the supplier's code as a starting point and verify it.
Ten. The first eight digits are the legal tariff subheading that sets the duty rate; the last two are a statistical suffix that CBP requires on the entry summary.
A binding ruling is a written decision under 19 CFR Part 177 on how CBP will classify a described product. Classification requests are filed through CBP's eRulings system, may cover up to five items of the same class, and CBP states it typically issues them within 30 calendar days. The ruling is binding for goods identical to those described.
The Chapter 99 layers in force are the Section 301 China lists (25% for Lists 1 to 3, 7.5% for List 4A), the Section 301 forced-labor duty of 12.5% on products of China in effect since 24 July 2026, and Section 232 duties for steel, aluminum, copper and timber articles and their derivatives. The IEEPA tariffs were struck down and have not been collected since 24 February 2026, and the Section 122 surcharge expired on 24 July 2026.
General is the normal rate that applies to China. Special lists lower rates under free trade agreements and preference programs, none of which cover China. Column 2 is the higher rate for a few countries such as Cuba and North Korea.
CBP can reclassify the goods, bill the difference in duty with interest, and delay release. Repeated or careless errors can lead to penalties under 19 U.S.C. 1592. A wrong code also breaks your landed cost, because it can change the Section 301 list and whether Section 232 applies.
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