H.S code system means Harmonized System code. In some countries HS code is also known as HTS (Harmonized Tariff System) . HS system has been developed by World Customs Organization uniformly applied by more than 140 countries worldwide. H.S.code classifies goods as 4 digit heading and 6 digit sub heading (four digit heading followed by two digits). Customs department of more than 140 major countries have been functioning on the basis of the said 6 digit tariff code.
e.g., 690100
ITC means Indian Trade Classification; also known as Indian Tariff Code (ITC).This schedule has 2 parts – 1st schedule with an 8 digit nomenclature and the 2nd schedule with description of goods chargeable to export duty. The first schedule is based on H.S code system. The Indian Tariff Code Difference between HS and ITC 2 has 8 digit which has been designed in such a way without any modification of first 6 digit as per H.S code system, but followed by another two digit classified as ‘tariff item’. So ITC has been classified as first four-digit code called ‘heading’ and every six digit code called ‘subheading’ and 8-digit code called ‘Tariff Item’. This addition is done, within the permissible limit of World Customs Organization – WCO, without any changes in H.S.code system.
e.g., ITC69010010 Bricks