Also known as: HS Explanatory Notes, HSEN, WCO Explanatory Notes
An official WCO publication providing detailed interpretations of each heading and subheading of the Harmonized System for correct goods classification.
The Harmonized System Explanatory Notes are the official interpretation of the tariff nomenclature, published by the World Customs Organization (WCO). They describe the scope of each heading and subheading, indicating which products are included and excluded.
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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.
TariffsGeneral Rules of Interpretation (GRI)
A set of 6 hierarchical rules established by the WCO that determine how to classify goods when their classification is not immediately clear from the tariff nomenclature.
CustomsClassification Ruling
A resolution issued by customs authorities that determines the applicable tariff classification for a specific product, based on technical analysis of its characteristics.