Classification updates: HS2028, EU case law, and AI

Christopher Sievers
Christopher Sievers
Managing Director, IT and Automation Expert, TariffPilot
Published 06 May 2026

HS2028 introduces significant changes to global tariff classification, and this recording is relevant for customs and trade compliance professionals who need to prepare their master data and classification governance ahead of the new revision.

Topics covered:

  • The HS2028 revision cycle: why it is a six-year rather than five-year cycle, and the overall increase in headings and subheadings compared with HS2022
  • Three main drivers of HS2028: COVID-related medical goods granularity, environmental/circular-economy controls (including plastic waste and single-use plastics), and a clearer anchor for food supplement classification
  • How the EU's 2026 Combined Nomenclature revision already reflected similar trends
  • Recent EU and Court of Justice classification case law, including a dental amalgam capsule system, a textile tourniquet, a ready-to-drink liquid product, hard metal rods, a fish oil fraction ("Golden Omega" case), a mobility vehicle, calf hutches, and a Sudoku puzzle book
  • Cross-case takeaways on how objective product characteristics, rather than marketing or intended use, drive classification decisions
  • How artificial intelligence, specifically large language models, can support tariff classification through the Tariff Pilot tool, including its four-step methodology and the continued need for professional oversight

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.

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