Section (of the tariff)
Also called: HS section
The broadest grouping in the Harmonized System: 21 sections, numbered in Roman numerals, gather related chapters such as live animals, base metals or machinery. Sections have their own legal notes that can include or exclude goods across several chapters.
In practice
Section notes are legally binding for classification, so a product may be pushed out of an obvious chapter by a note at section level.
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…
- 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…
- HS code
- The six-digit product code of the Harmonized System, the international goods nomenclature maintained by the World Customs Organization and used by…