Tariffs
Tariff Section
Also known as: HS Section, Harmonized System section
The broadest grouping of the Harmonized System that gathers thematically related chapters, organizing all merchandise into 21 sections with Roman numeral identification.
Also known as: HS Section, Harmonized System section
The broadest grouping of the Harmonized System that gathers thematically related chapters, organizing all merchandise into 21 sections with Roman numeral identification.
A tariff section is the broadest grouping of the Harmonized System, organizing the 97 chapters into 21 sections identified by Roman numerals (I to XXI). Each section groups thematically related chapters: Section I covers live animals and animal products, Section XVI covers machinery and mechanical/electrical apparatus, and Section XXI covers works of art. Section notes contain fundamental interpretive rules for correct classification.
Harmonized System (HS)
An international 6-digit nomenclature developed by the WCO for classifying goods in international trade, used by over 200 countries worldwide.
TariffsTariff Chapter
A two-digit division of the Harmonized System grouping goods by type or nature, constituting the first level of tariff classification with 97 active chapters.
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.
TariffsHarmonized System Explanatory Notes
An official WCO publication providing detailed interpretations of each heading and subheading of the Harmonized System for correct goods classification.