Study Guide

11. Structure of a chapter – Headings, subheadings and the dash system

The second component of a chapter is the classification structure: the descriptions of the goods and their classification numbers. The system is based on a six-figure code made up of headings and subheadings. This numbering system forms the basis of national tariff documents.

Each six-figure code represents a description of goods. The numbering system is hierarchical. The four-figure description must be determined before classification at the five-figure level can be considered. The five-figure description must be determined before the six-figure level can be considered.

The six-figure description

Consider the specimen Nomenclature page that follows. It lists the initial classifications contained within Chapter 9.