- Find the complete product candidate using the US HTS Lookup, then open the current official tariff entry and notes.
- Confirm manufacturing origin. Do not decide the duty column from the exporter address or shipping route.
- Read Column 1 General first and record its rate expression and required units.
- Review Column 1 Special only when a specific preference symbol appears and the product/origin facts support the corresponding claim.
- Open current general note 3(b). If the supported origin is listed, review Column 2 for that tariff line; otherwise do not apply Column 2 as a penalty or extra layer.
- Check Chapter 99 and current implementation sources separately for product, origin, exclusion, and entry-date measures.
- Use the Import Duty Calculator only after choosing the supported rate expression. Specific and compound rates may require a manual worksheet rather than a simple percentage.
- Save the HTS revision, origin evidence, selected column, preference basis if any, Chapter 99 check, and reviewer note with the SKU.
Guide
Column 2 Rate of Duty: How to Read the US HTS Correctly
Understand Column 1 General, Column 1 Special, and Column 2 in the US HTS, identify the origin-country test, and avoid applying the higher statutory column to ordinary imports.
Answer Summary
Preparation checklist
Column 1 General is the normal-trade-relations rate for most origins; Column 1 Special lists qualifying preference-program or agreement symbols and rates; Column 2 is the statutory-rate column for origins identified by general note 3(b).
The three columns are mutually exclusive treatments selected from the classification, origin, qualification, and entry facts. They are not three percentages to add together.
Chapter 99 additional measures, anti-dumping/countervailing duties, excise taxes, MPF/HMF, and carrier fees are separate checks and can still matter after the correct duty column is identified.
Use this workflow
Required fields or decision table
Fields to prepare before the document draft
| Field or decision | What to prepare |
|---|---|
| Complete US HTS line | Record the full 8- or 10-digit candidate, legal description, unit of quantity, and schedule revision. A six-digit international HS code is not enough to read the US duty columns. |
| Manufacturing origin | Use the origin supported by production and substantial-transformation facts. Seller, brand, invoice, port, or warehouse country may be different. |
| Column 1 General | Read the normal-trade-relations rate shown for the verified tariff line. This is the ordinary starting column for most countries, subject to other measures. |
| Column 1 Special | Read the rate and program symbols, then verify that the product and origin satisfy the relevant agreement or preference rule and that the claim is available on the entry date. |
| Column 2 | Use only when the product is of an origin listed in current HTS general note 3(b). The rate can be free, ad valorem, specific, compound, or otherwise expressed by the tariff line. |
| General note 3(b) version | Save the current general note and access date. USITC currently identifies Belarus, Cuba, North Korea, and Russia in its explanatory material, but the legal schedule controls and can change. |
| Chapter 99 and other measures | Check separately for temporary surcharges, Section 232/301, exclusions, quotas, safeguards, and other measures. Column choice does not replace Chapter 99 review. |
| Calculation basis | Ad valorem rates use customs value; specific rates use quantity; compound rates can use both. Follow the units and formula shown for the verified line. |
Step-by-step preparation
How to prepare the draft
Ecommerce example
How this looks in a seller workflow
A US seller imports stainless-steel kitchen tools manufactured in China and sees a 40% figure in Column 2 next to a lower Column 1 General rate. The seller assumes Column 2 is an additional China tariff and adds both percentages.
That approach is incorrect. The seller verifies the complete product line and China origin, then checks current general note 3(b). China is not selected merely because the product is Chinese; the applicable ordinary column and any separate China-origin Chapter 99 measure are reviewed independently.
The estimate records the supported Column 1 rate and the separately verified additional-duty provision, if applicable. MPF/HMF and carrier charges remain separate. The unused Column 2 figure stays in the source record but is not added as another tariff layer.
- Classification: full US HTS line and schedule revision.
- Origin: manufacturing evidence, not seller address.
- Column decision: General, Special, or Column 2 with the supporting note/program.
- Additional measures: Chapter 99 checked separately.
- Calculation: value or quantity basis follows the rate expression shown in the schedule.
Verification checklist
Review the record before it enters a shipment or filing workflow
- The full current US HTS line, legal notes, and quantity units were reviewed.
- Manufacturing origin is supported and separate from ship-from country.
- Column 1 General, Column 1 Special, and Column 2 are treated as mutually exclusive tariff treatments, not stacked percentages.
- Any Special rate has a named program symbol and qualification record.
- Any Column 2 selection cites the current general note 3(b) origin list.
- Chapter 99 and trade remedies were checked separately.
- Specific or compound rates use the schedule’s required quantity and formula.
Source-backed checks
What external guidance supports this workflow?
- USITC About the HTSExplains that Column 2 statutory rates apply to countries listed in general note 3(b) and distinguishes HTS publication from CBP enforcement.
- USITC duty-column FAQExplains Column 1 General, Column 1 Special, and Column 2 and identifies the currently listed Column 2 countries in its explanatory material.
- USITC HTSThe current legal schedule, general notes, product provisions, duty columns, Chapter 99, and units.
- CBP Column 1 / Column 2 explanationCBP explanation of NTR and Column 2 treatment; verify against the current HTS general notes.
- CBP HTS general informationExplains USITC publication and CBP administration and enforcement roles.
Internal workflow links
Use the same catalog data in the next review step
Common mistakes
What to avoid
- Adding Column 2 to Column 1 as if both apply to one entry.
- Using Column 2 for every China-origin product.
- Choosing a duty column from seller, warehouse, or dispatch country rather than supported manufacturing origin.
- Claiming a Column 1 Special rate because it is lower without verifying the program symbol and origin rule.
- Ignoring specific or compound rate units and treating every tariff as a percentage of value.
- Skipping Chapter 99 because a duty column was already selected.
- Using a stale PDF or historical country list instead of the current HTS general note.
Editorial
Editorial review note
Written by the TariffCatalog Editorial Team for ecommerce document preparation workflows. The page is designed as a preparation checklist, not a filing outcome.
Maintained by Ryan Cole, with review focused on ecommerce catalog, document, and source-check workflow clarity.
Document requirements may be required differently by carrier, destination, shipment value, and product facts. Use the methodology, sources, and corrections pages to understand how the page is maintained.
Official source note
References to verify
Use official sources, carrier guidance, postal operator rules, and destination requirements to verify before filing or shipping.
USITC HTS
Use this official source when checking final classification, duty treatment, or customs requirements.
CBPUse this official source when checking final classification, duty treatment, or customs requirements.
EU TARICUse this official source when checking final classification, duty treatment, or customs requirements.
UK Trade TariffUse this official source when checking final classification, duty treatment, or customs requirements.
FAQ
Common questions
Is Column 2 added to the Column 1 duty rate?
No. The columns represent mutually exclusive treatments based on origin and qualification. Select the supported column, then check separate Chapter 99 or other measures.
Does Column 2 apply to imports from China?
Not merely because the product is from China. Verify current general note 3(b), the ordinary duty column, and any separate China-origin Chapter 99 measure.
Which countries currently use Column 2 rates?
USITC explanatory material currently identifies Belarus, Cuba, North Korea, and Russia. Always verify the current legal general note 3(b) because the list can change.
What is the difference between Column 1 General and Special?
General is the normal-trade-relations rate used for most countries. Special shows lower or free rates linked to named agreements or preference programs when all qualification requirements are met.
Can a Column 2 rate be duty-free?
Yes. The rate shown depends on the tariff line; USITC data includes free, ad valorem, specific, compound, and other Column 2 expressions.
Does Column 2 replace Chapter 99 tariffs?
No. Chapter 99 measures and other duties are separate. Review them after the product, origin, and applicable base-duty column are established.
How do I calculate a specific or compound Column 2 rate?
Use the exact quantity units and formula shown in the tariff line. A specific rate uses a quantity measure; a compound rate can combine a percentage and quantity-based amount.
Where should I verify the applicable duty column?
Use the current USITC HTS, including general notes and Chapter 99. CBP administers and enforces the tariff and can issue binding rulings for qualifying requests.
Disclaimer
TariffCatalog provides informational tools and preparation workflows only. Verify final classification, rates, document requirements, and filing treatment with official sources or licensed professionals.