WCO HARMONIZED SYSTEM SECTION XX
Section XX: Miscellaneous Manufactured Articles
Covers furniture, bedding, lamps, prefabricated buildings, toys, games, sports requisites, and miscellaneous manufactures. Section XX comprises 3 WCO Chapters (Chapter 94, Chapter 95, Chapter 96).
WCO Classification
Section XX
Nomenclature Layer
Chapters Covered
3 Chapters
Ch 94, 95, 96
National Registries
10 Live Countries
US, UK, EU, DE, CA, MX, CN, JP, IN, AU
Tariff Index
5,755 HS6 Backbone
Universal WCO 6-Digit
1. Chapters Included in Section XX (Miscellaneous Manufactured Articles)
Click any chapter to access its full 4-digit heading breakdown and 6-digit tariff subheadings:
Chapter 94
Official WCO Hub
Browse Chapter 94 Tariff Lines →
Search subheadings, duty rates, and regulatory controls for Chapter 94.
Chapter 95
Official WCO Hub
Browse Chapter 95 Tariff Lines →
Search subheadings, duty rates, and regulatory controls for Chapter 95.
Chapter 96
Official WCO Hub
Browse Chapter 96 Tariff Lines →
Search subheadings, duty rates, and regulatory controls for Chapter 96.
2. Frequently Asked Questions: Section XX Customs Classification
What commodities are classified under WCO Section XX?
WCO Section XX (Miscellaneous Manufactured Articles) covers Chapters 94, 95, 96. Scope description: Covers furniture, bedding, lamps, prefabricated buildings, toys, games, sports requisites, and miscellaneous manufactures.
Which chapters belong to Section XX?
Section XX contains 3 Harmonized System chapters: Chapter 94, Chapter 95, Chapter 96.
How are 6-digit HS codes structured within Section XX?
All 6-digit WCO Harmonized System codes in Section XX follow the 2022/2026 international nomenclature backbone. Digits 1–2 represent the Chapter, digits 3–4 represent the Heading, and digits 5–6 represent the Subheading.
What general MFN import duty rates apply to products in Section XX?
Customs duty rates in Section XX vary by country and specific 6-digit subheading. Multi-country tariffs (US, UK, EU, Germany, Canada, Mexico, China, Japan, India, Australia) can be queried per code on hscodedb.com.
What trade agreements provide duty preferences for Section XX goods?
Preferential tariff entry for Section XX goods is available under major trade agreements including USMCA/T-MEC, CPTPP, RCEP, EU-UK TCA, and CETA with a valid Certificate of Origin.
What partner government agency (PGA) controls apply to Section XX?
Imports in Section XX may require PGA clearances such as USDA/FDA/DAFF biosecurity (agricultural/food items), EPA/REACH (chemicals), or CITES (endangered flora/fauna).
How can an importer obtain a binding tariff ruling for Section XX items?
Importers can request binding classification decisions through official national portals: CBP CROSS (US), HMRC ATaR (UK), EU EBTI / Zoll (EU/Germany), CBSA NCR (Canada), SAT (Mexico), GACC (China), Japan Customs (Japan), CAAR (India), or ABF (Australia).
What valuation method is used to calculate duties on Section XX imports?
Most customs authorities assess ad valorem duties on the CIF (Cost, Insurance, Freight) or FOB transaction value under the WTO Customs Valuation Agreement.
What de minimis thresholds apply to express imports in Section XX?
Duty-free de minimis thresholds vary by destination: US $800 (Sec 321), Australia AUD $1,000 (LVT), EU/Germany €150, Canada C$150 duty-free / C$40 tax-free (CUSMA courier rules), UK £135, Japan ¥10,000 JPY, and India ₹10,000 INR.
Where can I search official 10-digit tariff extensions for Section XX?
Full 10-digit/8-digit national tariff lines for Section XX are indexed across all 10 live national registries on hscodedb.com.
3. Official Customs & WCO Primary Sources
World Customs Organization (WCO) HS Nomenclature ↗
Official 6-digit Harmonized System 2022/2026 structure.
USITC HTS Tariff Schedule 2026 ↗
Official 10-digit U.S. Harmonized Tariff Schedule.
HMRC Trade Tariff Service 2026 ↗
Official UKGT 10-digit tariff schedule.
EU Commission TARIC Database 2026 ↗
Official 10-digit EU Integrated Tariff database.
Bundeszollverwaltung (Zoll / ATLAS) ↗
German Federal Customs Administration tariff database.
CBSA Customs Tariff 2026 ↗
Official Canadian 10-digit CBSA tariff schedule.
SNICE TIGIE Tariff Portal Mexico 2026 ↗
Official Mexican 10-digit Fracción Arancelaria portal.
GACC China Customs Tariff 2026 ↗
Official Chinese 8-digit CN tariff schedule.
Japan Customs Tariff Schedule (実行関税率表) ↗
Official Japanese 9-digit tariff schedule.
CBIC India ITC-HS Tariff Schedule 2026 ↗
Official Indian 8-digit ITC-HS tariff schedule.
ABF Australian Working Tariff 2026 ↗
Official Australian 8-digit Working Tariff schedule.