How to read a commercial invoice to find the right HTS code

The commercial invoice is the document your customs broker uses to file your entry. It states what is being sold, to whom, for how much and where it was made. Duty is calculated from it, and a weak invoice is one of the most common reasons for classification errors, held shipments and duty you did not budget for.

This guide walks through what CBP expects on the invoice, which fields matter for the tariff code, and how to use the invoice to find the right ten-digit Harmonized Tariff Schedule (HTS) number. It is general information, not customs-brokerage advice. Your licensed broker or CBP makes the final classification decision.

What CBP requires on the invoice

The invoice content requirements are set out in the customs regulations at 19 CFR 141.86. In summary, the invoice should show:

• The port of entry where the goods will be entered
• The date and place of the sale or agreement to sell, and the seller and buyer names and addresses
• The country of origin (where the goods were made)
• A detailed description of each item: its name, the grade or quality, and marks, numbers or symbols under which it is sold
• Quantities in the weights or measures in which the goods are usually bought and sold
• The purchase price of each item in the currency of the sale, and the terms of sale (an Incoterm such as FOB or CIF)
• Any charges, such as freight, insurance, packing or commissions, itemized separately if they are included in the price
• Any assists (materials, tooling or engineering you supplied to the manufacturer free or at reduced cost) and any rebates or discounts
• Packing information: marks and numbers on each package and its contents

Whether or not you write it exactly to the regulation, an invoice missing any of these is likely to cause a query from your broker, and possibly from CBP.

The fields that drive classification and duty

Invoice field	Why it matters
Product description	Determines the HTS heading. "Parts" or "accessories" tells a classifier nothing. Material, function and form drive the code.
Material composition	Many HTS headings split on material (cotton vs. synthetic, steel vs. plastic). Some overlays, like Section 232, depend on metal content.
Country of origin	Sets which additional duties and trade-agreement rates apply.
Unit price and total value	Basis for the customs value, and for ad valorem duty and fees.
Terms of sale	Tells the broker whether freight and insurance are inside the price and need to be removed for customs value.
Quantity and unit of measure	Some tariff lines are duty per unit or per kilogram, not a percentage.
Assists, rebates, commissions	Can add to or reduce dutiable value.

From an invoice line to a ten-digit code

1. Rewrite the description in customs language. State what the item is, what it is made of, how it works and what it is used for. "Insulated stainless steel water bottle, 750 ml, with plastic lid" is classifiable. "Drinkware item" is not.
2. Find the chapter. The HTS is organized by chapters (broad product families). Search the schedule at hts.usitc.gov by description. Read the chapter and section notes, because they often exclude products you assume belong there.
3. Apply the General Rules of Interpretation in order. The HTS is classified by legal rules, not by common sense. In brief: the heading text and notes come first (GRI 1), and only if that does not settle it do the later rules on mixtures, sets and essential character come into play. A product's principal use can matter at the subheading level.
4. Drill down to the ten digits. The first six digits are internationally harmonized. Digits seven to ten are U.S. subheadings, and the statistical suffix. Rates can differ between two ten-digit codes under the same six-digit heading.
5. Read the rate columns. The General column shows the normal trade relations rate. The Special column lists reduced rates for trade agreements and programs. Column 2 applies to a small number of countries. Note the units: a percentage of value, or cents per kilogram or per unit.
6. Check for additional measures. Look at Chapter 99 and CBP's guidance for Section 301, Section 232 and antidumping or countervailing duties on your code and origin. The general rate alone may be a small part of your real duty.
7. Search for rulings. CBP's CROSS database (rulings.cbp.gov) holds binding and informed-compliance rulings for real products. A ruling on a nearly identical product is strong evidence for your classification.
8. Get it confirmed. Give your broker the invoice and the classification you reached. They will confirm or correct it before filing. For a product you will import repeatedly, consider requesting a binding ruling from CBP.

A worked example of a weak versus a strong line

Weak: "Bracket, 500 pcs, $1.20 each." A broker cannot classify this. It could be steel, aluminum or plastic, for furniture, vehicles or shelving.

Strong: "L-shaped mounting bracket, zinc-plated carbon steel, 2 mm thick, for wall-mounted shelving, 500 pieces, unit price USD 1.20, total USD 600.00, country of origin Vietnam, net weight 0.18 kg each." Now the material, function and origin are stated, the value and unit weight are there, and the broker can search the heading for articles of iron or steel and check whether Section 232 applies.

The same principle applies to the totals: the line total must equal quantity times unit price, and it should match what you actually paid. Under-invoicing to reduce duty is a serious violation, and the mismatch is easy for CBP to spot against your payment record.

Red flags to fix before the shipment sails

• Generic descriptions such as "parts," "goods," "samples" or "gift." Ask the supplier to rewrite them.
• Missing country of origin on any line, or an origin that differs from the packaging marks. Goods generally must be marked with their country of origin in English.
• A single lump-sum price for several different products. Each product may have a different tariff code and duty rate, so they need separate values.
• Freight or insurance folded into the price without being stated. On CIF or DDP invoices, ask for these lines to be shown separately so they can be excluded from customs value where the rules allow (see the Incoterms guide).
• Different values on the invoice and the payment. Whatever you pay should reconcile to the invoice.
• Inconsistent names for the seller, buyer or consignee between the invoice, purchase order and bill of lading.
• No mention of tooling, molds or design you paid for separately, which may be an assist that adds to dutiable value.

A short invoice checklist to send your supplier

Send this with every purchase order: seller and buyer legal names and addresses; invoice number and date; incoterm and named place; one line per distinct product with a full description, material and use; quantity, unit price and total for each line; currency; country of origin per line; net and gross weight; number of packages and marks; HTS code if the supplier knows it (treat as a suggestion to check, not a fact); and a statement of any free-of-charge items or tooling you supplied. Use the same document to reconcile your supplier verification file.

Sources

• 19 CFR 141.86, Contents of invoices and general requirements (eCFR)
• U.S. International Trade Commission, Harmonized Tariff Schedule of the United States: hts.usitc.gov
• CBP CROSS rulings: rulings.cbp.gov

Reviewed September 21, 2026. Classification is fact-specific; confirm with a licensed customs broker.

Frequently asked questions

What must a commercial invoice include for U.S. customs?

Under 19 CFR 141.86, a commercial invoice generally shows the port of entry, buyer and seller, country of origin, a detailed description of each item, quantities, unit and total price with currency, terms of sale, itemized freight or insurance if included, any assists, and packing details.

How do I find the HTS code for my product?

Describe the product in customs terms (what it is, made of, and used for), search hts.usitc.gov, read chapter and section notes, apply the General Rules of Interpretation, drill down to the ten-digit subheading, and confirm with your customs broker. CBP's CROSS rulings database can help find precedent for similar products.

Can my supplier put the HTS code on the invoice?

They can, and it is helpful as a starting point, but the importer and the broker are responsible for the classification declared to CBP. Suppliers often get codes wrong or use codes from their own country's tariff, so verify before you rely on it.

What happens if the invoice description is too vague?

A vague description can delay classification, lead CBP to request more information or hold the shipment, and risks the wrong duty being paid. Ask the supplier to name the material, function and use of each product on separate lines.