Subheading
Also called: six-digit level · one-dash and two-dash subheadings
A subdivision of a heading. At international level subheadings stop at six digits; national tariffs continue with further subdivisions at eight, ten or twelve digits. Subheadings at the same level are compared only with each other, after the heading has been fixed.
In practice
The last digits often carry the duty difference, for example between a part and a finished article, so a correct heading with a wrong subheading still leads to wrong duty.
EU
Türkiye
USA
UKRelated terms
- 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…
- Tariff line
- The most detailed code in a national or regional tariff at which a duty rate or measure is set, such as an eight-digit CN code, a ten-digit TARIC or…
- 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,…