Classification
HS Explanatory Note
Document published by the World Customs Organization providing detailed interpretations of each heading and subheading of the Harmonized System. Not legally binding but serves as the main technical reference.
Document published by the World Customs Organization providing detailed interpretations of each heading and subheading of the Harmonized System. Not legally binding but serves as the main technical reference.
Document published by the World Customs Organization providing detailed interpretations of each heading and subheading of the Harmonized System. Not legally binding but serves as the main technical reference.
Harmonized System (HS)
An international 6-digit nomenclature developed by the WCO for classifying goods in international trade, used by over 200 countries worldwide.
ClassificationSection 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.
ClassificationChapter 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.