Classification
Heading Note
Specific annotation within the Harmonized System defining the scope or limitations of a particular heading. May establish inclusions, exclusions, or technical definitions applicable only to that heading.
Specific annotation within the Harmonized System defining the scope or limitations of a particular heading. May establish inclusions, exclusions, or technical definitions applicable only to that heading.
Specific annotation within the Harmonized System defining the scope or limitations of a particular heading. May establish inclusions, exclusions, or technical definitions applicable only to that heading.
Subheading note
Legal note of the Harmonized System that applies exclusively at the subheading level (6 digits) and defines the scope or exclusions of goods within a heading. These notes prevail at their specific level.
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.
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.