Classification
Section Legal Note
Legal provision heading each section of the Harmonized System that establishes scope, exclusions, and definitions applicable to all chapters within that section. It has binding force for classification purposes.
Legal provision heading each section of the Harmonized System that establishes scope, exclusions, and definitions applicable to all chapters within that section. It has binding force for classification purposes.
Legal provision heading each section of the Harmonized System that establishes scope, exclusions, and definitions applicable to all chapters within that section. It has binding force for classification purposes.
Chapter Legal Note
Legal provision at the beginning of each chapter of the Harmonized System defining terms and establishing specific inclusions and exclusions. Together with section notes, it constitutes the legal basis for tariff classification.
TariffsHarmonized System (HS)
An international 6-digit nomenclature developed by the WCO for classifying goods in international trade, used by over 200 countries worldwide.
ClassificationGRI Rule 1
First general interpretative rule of the Harmonized System establishing that classification is determined by the terms of headings and section or chapter notes. It is the fundamental rule and must be applied before any other GRI.
ClassificationHS Section
Top-level grouping of the Harmonized System composed of one or more related chapters. There are 21 sections identified with Roman numerals (I-XXI), each with section legal notes.