This section contains the Tables correlating the 2022 and 2028 editions of the Harmonized System, as drawn up by the World Customs Organization’s Secretariat in accordance with instructions received from the Harmonized System Committee. 

Though these Tables were examined by the Harmonized System Committee, they are not to be regarded as constituting classification decisions taken by that Committee. They constitute a guide only, published by the Secretariat for the sole purpose of facilitating implementation of the 2028 edition of the Harmonized System. They have no legal status. 

It should be noted that during the development of the HS 2028 Nomenclature and, subsequently, during the discussion of the correlations, differing views emerged within the Review Sub-Committee and the Harmonized System Committee, concerning the present classification of a small number of affected classes of goods without the Committee ruling officially on their classification. This resulted in different possibilities for the correlation of certain provisions, dependent upon where certain commodities are being classified by administrations under HS 2022. 

In such cases, it was agreed that the Tables should be as comprehensive as possible and reflect the various classifications that were in use by a significant number of Members. Hence, for these few provisions, all the correlations that received support from multiple Contracting Parties were given to reflect the full range of potentially affected HS 2022 provisions. The subsequent National or Regional Correlation Tables, if and when available, will provide the relevant correlations used by an individual Member in such cases. 

The Correlation Tables may be subject to further amendments or changes. The most recent version is always found on the WCO Web site and the WCO Trade Tools. 

Table I establishes the correlation between the 2028 edition and the 2022 edition of the HS. 

In addition to giving the correlations, it also contains remarks for certain correlations that give some brief information on the nature of the goods transferred. In many cases, reference has also been made to the amended legal provisions. 

Table I comprises the correlations resulting from the amendments to the Nomenclature which have been accepted as a result of the WCO Council Recommendation of 25 June 2025.  

The left-hand column of Table I gives the HS 2028 subheading numbers whose scope has been changed compared with HS 2022 or which have been introduced as new entries. 

The middle column contains the corresponding HS 2022 subheading numbers where either some or all of the goods are currently classified. 

There are three main types of correlation between HS 2022 and HS 2028. 

• Partial correlation using the prefix “ex”, where a new HS 2028 subheading covers only part of the goods previously classified in an HS 2022 subheading. In such cases, the prefix “ex” is placed before the HS 2022 subheading number to indicate that the HS 2028 entry covers only part of the scope of that HS 2022 subheading.
  For example, new subheading 8509.50 has been created to provide separately for electric toothbrushes due to the increasing volume of trade. This new HS 2028 subheading 8509.50 will contain some, but not all, of the types of goods that are under subheading 8509.80 in HS 2022. This transfer also means that the HS 2028 subheading 8509.80 will only contain part of the goods that are covered by the HS 2022 subheading 8509.80. Therefore, there are two pairs of “ex” correlations given for this: 

• Direct one-to-one correlation following renumbering, where the subheading number changes but the scope remains the same. In these cases, “ex” is not used, because the entire content of the HS 2022 subheading has moved to the new one.
  For example, HS 2028 subheadings 2931.81 to 2931.89 correspond exactly to HS 2022 subheadings 2931.51 to 2931.59, respectively. This renumbering was necessary because HS 2022 subheadings 2931.41 to 2931.49 has been amended and renumbered as HS 2028 subheadings 2931.61 to 2931.79. As the scope has not changed, these cases will not be shown with an “ex”. Instead, they will appear as a direct one-to-one correlation. 

• Same subheading number but changed scope using the prefix “ex”, where the subheading number remains the same, but the scope changes. This situation occurs mainly for residual subheadings.
  For example, subheading 0708.90 keeps the same number in HS 2028, but its scope becomes wider. In addition to the goods already covered in HS 2022, it now also includes immature soya beans, which were previously classified in HS 2022 subheading 1201.90.

In the HS 2028/HS 2022 correlations, comprehensive correlations have not been given for new HS 2028 subheadings 2107.10 and 2107.90. Instead, the HS 2022 column refers to “applicable subheadings” and gives a general indication of the Chapters where these occur. This approach was adopted in view of the specific features of heading 21.07, for which it was not possible at this stage to specifically identify all the goods transferred to the HS 2028 subheadings 2107.10 and 2107.90. Given the wide range of products that may be transferred, a definitive list could not be given. 

Table II establishes the correlation starting from the 2022 edition to the 2028 edition of the HS. Table II is a mechanical transposition of Table I, with one difference in the third column. 

Table II contains the HS 2022 subheading references in the left-hand column, with the corresponding HS 2028 entry in the middle column. The prefix "ex" is used in the same way as it has been used in Table I, i.e., to indicate that only a part of the subheading concerned is covered by the subheading number referred to in the left column. 

The third column titled “Brief description of the types of goods transferred from the 2022 Version” contains brief descriptions indicating the types or categories of goods classified in each HS 2022 subheading that are transferred to the corresponding HS 2028 subheading(s). 

In addition, a note has been added at the beginning of Table II to explain the purpose and nature of this Table, with a view to assisting users in understanding the layout and content of this Table.  

For additional information about the Correlation Tables, you are advised to contact your national Customs administration. Click here for e-mail addresses of officials responsible for Harmonized System matters in national administrations, which may advise you in matters related to HS classification, decisions taken by the HS Committee and policy matters