Correlation Tables HS 2017 – 2022


This section contains the Tables correlating the 2017 and 2022 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 2022 edition of the Harmonized System. They have no legal status.

It should be noted that during the development of the HS 2022 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 2017.

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 2017 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.

Table I establishes the correlation between the 2022 edition and the 2017 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 both the amendments to the Nomenclature which have been accepted as a result of the WCO Council Recommendation of 28 June 2019 and the complementary amendments to the Nomenclature which have been accepted as a result of the WCO Council Recommendation of 25 June 2020.

The left-hand column of Table I gives the HS 2022 subheading numbers whose scope has been changed compared with HS 2017, or which have been introduced as new entries.

The middle column contains the corresponding HS 2017 subheading numbers where either some or all of the goods are currently classified.

The “ex” prefix in front of the HS 2017 subheading indicates that the corresponding HS 2022 entry has taken only some of the types of goods (scope) covered by the HS 2017 subheading.

For example, the new HS 2022 subheading 9404.40 will contain some, but not all, of the types of goods that are currently under subheading 9404.90 in HS 2017. This transfer also means that the HS 2022 version of subheading 9404.90 will only contain part of the goods that are covered by the HS 2017 version of subheading 9404.90. Therefore, there are two pairs of “ex” correlations given for this: “9404.40 | ex 9404.90” and “9404.90 | ex9404.90” (HS 2022 | HS 2017).

In some cases, the subheading number has been changed but its scope remains the same. For example, subheadings 3402.41 to 3402.50 (HS 2022) have the same scope as HS 2017 subheadings 3402.12 to 3402.20, respectively. The renumbering was necessary because of the new subheading structure of heading 34.02. In these cases, there will be no “ex” as the entire content of the HS 2017 subheading has moved to the new HS 2022 subheading. Instead, it will be shown as a direct 1 to 1 correlation.

In other cases, the subheading number has not been changed, but the scope of the subheading has been changed for HS 2022. For example, while the number of subheading 9114.90 has not been changed, it covers more goods (wider scope) in HS 2022 because it will also cover the content of HS 2017 subheading 9114.10 (which was deleted due to the low volume of trade) in addition to what it already covers.

In the HS 2022/HS 2017 correlations, comprehensive correlations have not been given for certain new HS 2022 subheadings in Chapter 85. Instead the HS 2017 column refers to “applicable subheadings” and simply gives an indication of where these occur. This has occurred as the goods were not previously classified as a class of goods in their own right, but were classified as “parts” under various subheadings for the finished goods within which the goods were to be used or parts subheadings related to those good. Given the wide range of products for which these goods may be intended for as parts, a definitive list could not be given.

Table II establishes the correlation starting from the 2017 edition to the 2022 edition of the HS. It is simply a mechanical transposition of Table I and therefore includes no remarks.

Table II contains the HS 2017 subheading references in the left-hand column, with the corresponding HS 2022 entry in the right-hand 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 code number referred to in the left column.

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.


TABLE I - Correlating the HS 2022 version to the HS 2017 version

TABLE II - Correlating the HS 2017 version to the HS 2022 version