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.
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.
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.
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 Chapter
Two-digit division of the Harmonized System grouping goods by nature or industry. There are 97 chapters organized in 21 sections, each with its own legal notes governing classification.