The tariff classification is the code that identifies your goods to customs. It decides how much duty you pay, which permits and standards apply, and whether you can use benefits such as USMCA, IMMEX or PROSEC. A wrong classification is one of the most common causes of penalties, delays and held cargo.
How the Mexican tariff classification is built
Mexico uses the TIGIE tariff schedule (Ley de los Impuestos Generales de Importación y de Exportación). Since December 2020 the classification has 10 digits: an 8-digit tariff line (fracción arancelaria) plus a 2-digit commercial identification number (NICO).
- Chapter (2 digits), heading (4) and subheading (6): Harmonized System codes, the same in almost every country.
- Tariff line (8 digits): Mexico’s own breakdown.
- NICO (2 more digits): commercial and statistical identification.
The United States uses its own 10-digit schedule (HTSUS). The first 6 digits match Mexico’s; the rest do not. A cross-border shipment needs both classifications to be correct.
Example of a Mexican tariff classification
A laptop computer reads like this, from general to specific:
- 84: chapter (machinery and mechanical appliances).
- 84.71: heading (data processing machines).
- 8471.30: subheading (portable, up to 10 kg). Up to here the code is the same in Mexico, the United States and almost every country.
- 8471.30.01: the Mexican tariff line (fracción arancelaria), 8 digits.
- 8471.30.01.00: tariff line plus NICO, the 10 digits declared on the pedimento.
Where to look up a Mexican tariff classification
The tariff schedule (TIGIE) is published in Mexico’s Official Gazette, and the Ministry of Economy has an online lookup tool (SNICE) that shows, for each tariff line, the duty rate, the NICO and the regulations that apply. It is useful for checking a classification you already know. Deciding which one fits a new product takes more than a search by name: the rules and notes of the tariff have to be applied, which is why the customs broker determines the classification from the technical information the importer provides.
Fracción arancelaria, HS code and NICO: how they differ
- HS code (Harmonized System): the first 6 digits, shared by almost every country.
- Fracción arancelaria: Mexico’s 8 digits. The duty and the regulations depend on it.
- NICO: 2 more digits, for commercial and statistical identification. It does not change the duty.
- HTSUS: the 10-digit U.S. code. It matches Mexico’s only in the first 6 digits.
What depends on the classification
- Duties: the IGI rate (estimate yours with our tax calculator), and whether the 2026 increases of 5% to 50% for non-FTA countries apply.
- Antidumping duties on certain products and origins.
- Non-tariff regulations: permits, automatic notices and Mexican standards (NOM).
- Sector-specific importer registry: whether your product needs an additional registration.
- Preferences and programs: USMCA origin, IMMEX and PROSEC.
- Annex 24: for IMMEX companies, the classification must match your inventory control.
How goods are classified
Classification follows the General Rules of Interpretation of the Harmonized System and the section and chapter notes, not the product’s trade name. What counts is what it is made of, how it works, what it is used for and how it is presented.
What we need to classify correctly:
- Technical data sheet, composition or material.
- Function and use of the product.
- Photos, model or part number.
- How it is presented (bulk, kit, disassembled, retail packaging).
- For chemicals: safety data sheet (SDS) and CAS number.
What happens if the classification is wrong
If the authorities determine a different tariff line, you can face omitted duties with inflation adjustments, surcharges and penalties, non-compliance with non-tariff regulations and held goods. IMMEX companies can also end up with Annex 24 discrepancies. When there is reasonable doubt you can get certainty: in Mexico through a classification ruling request to the authorities, and in the United States through a CBP binding ruling.
Classification on both sides of the border
As a Mexican customs broker in Nuevo Laredo and a U.S. customs broker in Laredo, Texas, we classify your goods for the Mexican pedimento and for the U.S. entry. For companies with recurring shipments we keep a part-number catalog with its classification, aligned with your inventory control. See our Corporate Program.
Related guides: how to import from China into Mexico · requirements to import into Mexico · what is a pedimento
Frequently asked questions
How many digits does a Mexican tariff classification have?
Eight. Since December 2020 the 2 NICO digits are declared as well, so the pedimento shows 10.
Is the fracción arancelaria the same as the HS code?
Not quite. The HS code is the first 6 digits, the same in almost every country. The fracción arancelaria adds 2 digits that are specific to Mexico.
Can I use my U.S. HTS code to import into Mexico?
Only as a starting point. The first 6 digits usually match, but the Mexican tariff line is determined with Mexico’s schedule, and the duty and permits depend on it.
What do you need to classify my product for Mexico?
The technical data sheet, composition or material, function, photos and how it is presented. With that we classify before you buy or ship.
Questions about your product’s classification?
Send us the technical data sheet and a product description. Request a quote or call +1 (956) 717-4150, Monday to Friday, 9 AM to 6 PM Central.