HS Codes and CUSMA Basics for Canada–U.S. Shippers

1What an HS code is, and why the first six digits matter

The Harmonized System, or HS, is the international product classification maintained by the World Customs Organization and used by more than 200 countries and economies. Every product that crosses the Canada–U.S. border is described by a number from it, and that number decides the duty rate, which tariffs and trade measures apply, which government agencies look at the shipment, and which CUSMA rule of origin the product has to meet.

The first six digits are international and identical in Canada and the United States. After that, each country extends the code for its own purposes: Canada uses ten digits in its Customs Tariff, an eight-digit tariff item plus a two-digit statistical suffix, and the United States uses ten digits in its Harmonized Tariff Schedule (HTSUS), an eight-digit rate line plus two statistical digits. A product does not have one HS code for both countries; it has one six-digit subheading and two national codes that can differ in the last four digits.

Digits shared by Canada and the U.S.

The first 6

Digits on a Canadian or U.S. import entry

10

Current HS edition

HS 2022, in force since January 1, 2022

Next HS edition

HS 2028, scheduled for January 1, 2028

2How a product is classified

Classification follows the General Rules of Interpretation, six rules applied in order. Most products are settled by the first: the wording of the headings and the legal notes at the start of each section and chapter. The others deal with unfinished or unassembled goods, mixtures, products that could fit two headings, sets, and packaging.

• Classify what the product is, not what it is called: material, construction and function decide the heading, not a marketing name, the customer or the industry, unless the heading itself is defined by use.
• Read the section and chapter notes first: they often exclude products you would expect to find in a chapter and send them somewhere else.
• Parts of general use have their own headings: steel screws and bolts (7318.15) or rubber gaskets (4016.93) keep their own codes wherever they end up, while a part made for one machine often classifies with that machine.
• Unassembled or unfinished goods classify as the finished article when they already have its essential character.
• Sets put up for retail sale classify by the item that gives the set its essential character.
• When the product changes, the code can change: a new material, added electronics or different packaging can move a product to another heading.

Where to look it up

• Canada: the CBSA Customs Tariff, republished each January, and the CBSA's advance ruling service when you need a binding decision before importing.
• United States: the U.S. International Trade Commission's HTS search, and CBP's Customs Rulings Online Search System (CROSS), which holds past classification rulings; CBP issues binding rulings on request.
• Both countries: your customs broker, who files the entry, knows how similar goods have been classified, and can apply for a ruling for you.

The importer of record is legally responsible for the classification and the duty that follows from it, even when the exporter supplied the code or the broker chose it. Both countries can reassess duty and assess penalties for incorrect classification, and Canada requires an importer to correct a classification error within 90 days of having reason to believe it is wrong.

3Common HS codes for Canada–U.S. freight

The list below covers 215 six-digit subheadings for products that move most often between Canada and the United States: produce, meat, seafood, dairy, beverages, bakery and food, building materials, lumber, paper and packaging, chemicals and paint, plastics and rubber, apparel and footwear, furniture, steel and aluminum, machinery, electronics, vehicles and parts. Search by number, all or part of it, with or without the dot, or by words in the description, or narrow it by category.

Every code in the list was checked against the current U.S. HTS at the six-digit level, which matches Canada's Customs Tariff at the same level. Treat it as a starting point: the entry needs the full ten-digit code for the importing country, and a product that sits near the edge of a heading should be confirmed with your customs broker or a ruling.

4CUSMA basics: what makes goods qualify

The Canada–United States–Mexico Agreement, called USMCA in the United States and T-MEC in Mexico, replaced NAFTA on July 1, 2020. Goods that originate in the CUSMA region can enter Canada, the United States and Mexico at preferential duty rates, which are zero for most goods, and since 2025 CUSMA qualification has also decided whether several U.S. tariffs apply to Canadian goods. Two things are needed: the goods must meet CUSMA's rules of origin, and the importer must claim the preference, backed by a valid certification of origin.

Made in Canada is not the same as CUSMA-originating. A product assembled in Canada from imported components may not qualify, and country-of-origin marking follows separate rules from preferential origin.

The ways a good can originate

• Wholly obtained or produced in the region: crops grown, animals born and raised, fish caught and minerals extracted in Canada, the United States or Mexico.
• Produced in the region entirely from originating materials.
• Produced in the region using non-originating materials that meet the product-specific rule of origin for the good's HS code, usually a required change in tariff classification and sometimes a minimum regional value content, measured by transaction value or net cost.
• A limited rule for certain goods whose non-originating parts classify in the same subheading as the finished good, which must then meet a regional value content.

The product-specific rules are listed by HS code in the agreement's Annex 4-B, which is another reason the code has to be right: the wrong code means testing the product against the wrong rule.

• De minimis: a good that fails its tariff-shift rule can still qualify if the non-originating materials that do not make the shift are worth no more than 10 percent of the good's value, with separate rules for some products, including textiles and apparel.
• Accumulation: materials and production in any of the three countries count toward origin.
• Vehicles have their own, stricter regime: a regional value content of 75 percent for passenger vehicles and light trucks, labour value content requirements, and North American steel and aluminum purchase requirements.
• Transit: originating goods keep their status when they pass through a non-party country, as long as they stay under customs control and are not processed beyond unloading, reloading and steps needed to preserve them.

The certification of origin: nine data elements, no form

CUSMA has no official certificate form. The certification can be completed by the importer, the exporter or the producer, on the commercial invoice or any other document, on paper or electronically, as long as it contains the nine minimum data elements:

• 1. Whether the certifier is the importer, the exporter or the producer.
• 2. The certifier's name, title, address, telephone number and email address.
• 3. The exporter's name and contact details, if different from the certifier.
• 4. The producer's name and contact details, or a statement that there are several producers or that the details are available on request from the importing authorities.
• 5. The importer's name and contact details.
• 6. A description of the good and its HS classification to six digits.
• 7. The origin criterion that the good meets.
• 8. The blanket period, if the certification covers multiple shipments of identical goods for up to 12 months.
• 9. An authorized signature and date, with the certification statement required by the agreement.

Keep the records that support the claim for at least five years. Preference is claimed when the goods are imported; if it was not claimed at entry, both Canada and the United States allow a refund claim within one year of importation.

5Low-value and courier shipments

• Into Canada from the United States or Mexico by courier: CUSMA-qualifying goods valued at C$150 or less enter free of duty, and goods valued at C$40 or less are also free of GST and HST.
• Into the United States: duty-free de minimis treatment for shipments of US$800 or less was suspended for all countries from August 29, 2025, so low-value shipments from Canada now go through a formal or informal entry and pay whatever duty applies to their HS code.
• A correct HS code and value on low-value shipments matters as much as on a truckload: courier and postal entries are classified from the description you provide.

6Tariffs in 2026: why the HS code decides what you pay

Every tariff measure between Canada and the United States is published as a list of HS codes, so the code on the invoice decides whether a shipment is caught. Since 2025 the measures have changed several times, sometimes within weeks. The position as of October 2026:

CUSMA itself remains in force. At its first joint review on July 1, 2026, the United States declined to extend the agreement for a further 16 years, so it now runs until 2036 with annual reviews, and goods that meet its rules of origin still enter at preferential duty rates. What changed is that CUSMA qualification no longer protects goods from every U.S. tariff, which makes checking each HS code against the current lists part of every new lane.

7Getting the code onto the paperwork

The commercial invoice is where the HS code starts its journey: the customs broker files the entry from it, and the carrier's manifest, the packing list and the CUSMA certification all have to agree with it. Each invoice line should carry:

• The HS code: the importing country's ten-digit code where you know it, and at least the six-digit subheading.
• A plain description of what the goods are, what they are made of and what they do, with model numbers for equipment.
• The country of origin of each line, which is not always where the goods shipped from.
• Quantity and unit of measure, value and currency, and the Incoterms of the sale.
• A CUSMA certification, on the invoice or attached, when preference is being claimed.

Descriptions customs will question include parts, samples, general merchandise, equipment and freight all kinds. Each one forces the officer to ask what is in the box, and the answer arrives while the truck waits.

Five classification mistakes that cause holds

• 1. Using the exporting country's national ten-digit code in the importing country, where the last four digits may mean something different.
• 2. Different codes on the invoice, the entry and the CUSMA certification for the same product.
• 3. Vague descriptions that do not let customs confirm the code.
• 4. Claiming CUSMA without a certification, or with an origin criterion that does not fit how the product is made.
• 5. Not updating codes after a product change or a new HS edition; the next one takes effect in 2028.