Classification
Residual Heading
Heading in the Harmonized System grouping goods not specifically classified in other headings of the same chapter. Generally includes the expression 'other' and is used as a last resort for classification.
Heading in the Harmonized System grouping goods not specifically classified in other headings of the same chapter. Generally includes the expression 'other' and is used as a last resort for classification.
Heading in the Harmonized System grouping goods not specifically classified in other headings of the same chapter. Generally includes the expression 'other' and is used as a last resort for classification.
Basket Fraction
Residual tariff fraction within a subheading grouping goods not specified in other more specific fractions. Colloquially called a 'catch-all fraction', it implies greater customs scrutiny.
ClassificationGRI Rule 4
Rule establishing that goods which cannot be classified by the preceding rules are classified under the heading appropriate to goods to which they are most akin. Used as a last resort before residual headings.
TariffsHarmonized System (HS)
An international 6-digit nomenclature developed by the WCO for classifying goods in international trade, used by over 200 countries worldwide.
TariffsTariff Classification
The process of assigning the correct tariff code to a product within a country's tariff schedule, determining applicable duties and regulations.