Despite recent progress, existing agent benchmarks neglect a fundamental real-world capability: hierarchical rule application, a critical requirement in fields such as law and medicine where agents must reason from broad categories down to specific exceptions to reach rule-compliant decisions.This introduces significant challenges in resolving logical dependencies and disambiguating vague boundaries.To bridge this gap, we introduce HSCodeComp, a novel benchmark derived from e-commerce, requiring agents to assign a unique 10-digit Harmonized System (HS) Code to products by aligning their fuzzy attributes with strict tariff classification rules.HSCodeComp comprises 632 realistic products across 32 categories, featuring detailed yet noisy product information (titles, attributes, and images). The HS Codes are annotated by a panel of 26 tariff experts, strictly adhering to official rules and an empirical knowledge base, both of which we jointly open-source.Through a comprehensive evaluation of 23 LLMs, VLMs, and agents on HSCodeComp, we demonstrate that: 1) a substantial performance gap remains between state-of-the-art agents and human experts (46.8% vs. 95.0%); and 2) test-time scaling fails to close this gap. Further analysis reveals that 1) excessive reasoning steps frequently induce “reasoning drift,” which degrades accuracy; and 2) agents are prone to premature decisions on high-level categories and reasoning hallucinations that lack factual grounding.