How does the Harmonized System (HS) work?
The Harmonized System is an international commodity classification (six digits) developed under the auspices of the Customs Cooperation Council. It is extended to ten digits for imports to serve as the basis for Customs tariffs and international trade statistics. The Harmonized System is based on a fundamental principle that goods are classified by what they are and not according to their stage of fabrication, use, made in Canada status, or any other criteria.
