Abstract Items in real-world recommender systems exhibit certain hierarchical structures. Similarly, user preferences also present hierarchical structures. Recent studies show that incorporating the explicit hierarchical structures of items or user preferences can improve the performance of recommender systems. However, explicit hierarchical structures are usually unavailable, especially those of user preferences. Thus, there’s a gap between the importance of hierarchical structures and their availability. In this paper, we investigate the problem of exploring the implicit hierarchical structures for recommender systems when they are not explicitly available. We propose a novel recommendation framework HSR to bridge the gap, which enables us to capture the implicit hierarchical structures of users and items simultaneously. Experimental results on two real world datasets demonstrate the effectiveness of the proposed framework.