Classification opinion (WCO)
Also called: HS Committee decision · WCO classification opinion
A decision of the WCO Harmonized System Committee on the classification of a specific product, published in the Compendium of Classification Opinions. Opinions are not legally binding in themselves, but national authorities and courts give them considerable weight.
In practice
Checking WCO opinions before deciding a borderline classification shows reasonable care and aligns with international practice.
EU
Türkiye
UK
USARelated terms
- World Customs Organization
- An intergovernmental organisation based in Brussels whose members represent customs administrations worldwide. It manages the Harmonized System and…
- Explanatory notes
- Official commentary that explains the scope of headings and subheadings with examples and exclusions. The HS explanatory notes are published by the…
- Classification regulation
- A Commission implementing regulation that fixes the CN classification of a specific product described in it, usually with the reasoning. It is…
- Harmonized System Convention
- The WCO convention, concluded in 1983 and in force since 1988, under which contracting parties agree to base their tariff and statistical…