What is the Harmonized Commodity Description and Coding System?

The Harmonized System is an international nomenclature for the classification of goods, developed by the World Customs Organization (WCO). It allows participating countries to classify traded goods on a common basis for customs purposes. The HS comprises about 5,000 commodity groups; each identified by a six digit code, arranged in a legal and logical structure and is supported by well-defined rules to achieve uniform classification.