Heading
Also called: four-digit level · tariff heading
The four-digit level of the Harmonized System, written for example as 8471. A heading describes a specific group of goods within a chapter, and its legal text is the first thing compared with a product under the first interpretative rule.
In practice
Most classification disputes are decided at heading level, so the heading text and its notes deserve more attention than the final digits.
EU
Türkiye
USA
UKRelated terms
- Chapter
- The two-digit level of the Harmonized System. There are 97 chapters (chapter 77 is reserved for future use), each covering a product family such as…
- Subheading
- A subdivision of a heading. At international level subheadings stop at six digits; national tariffs continue with further subdivisions at eight, ten…
- General Interpretative Rules
- Six legal rules at the start of the Harmonized System that decide how goods are classified. Classification follows heading texts and notes first,…