Residual heading
Also called: basket heading · not elsewhere specified · other
A heading or subheading that covers goods not specified or included elsewhere, often worded as other or not elsewhere specified. It can only be used once more specific headings have been ruled out under the General Interpretative Rules and legal notes.
In practice
Defaulting to a residual heading without testing specific ones can attract customs scrutiny, especially when rates differ.
EU
Türkiye
UK
USARelated terms
- 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,…
- Most specific description
- The rule in GIR 3(a) that when goods are classifiable in two or more headings, the heading that describes them most specifically is preferred to one…
- Section and chapter 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…