Section and chapter notes
Also called: legal notes · subheading notes
Notes placed at the start of HS sections and chapters that define terms, set the scope of headings and expressly include or exclude goods. Together with the heading texts they are the legally binding part of the nomenclature.
In practice
Many wrong classifications come from skipping a chapter note that sends the product elsewhere, so the notes should be read before comparing headings.
EU
Türkiye
USA
UKRelated terms
- Section (of the tariff)
- The broadest grouping in the Harmonized System: 21 sections, numbered in Roman numerals, gather related chapters such as live animals, base metals or…
- 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…
- 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,…
- Explanatory notes
- Official commentary that explains the scope of headings and subheadings with examples and exclusions. The HS explanatory notes are published by the…