Commodity classification enters the picture the moment goods are declared for customs clearance: importers and customs brokers assign each product a Harmonized System (HS) code—six digits at the international level, extended to eight or ten digits in national tariff schedules such as the EU's TARIC or the U.S.
Source: https://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx
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