Study Guide

14.29. Harmonized System Explanatory Notes

An important aid in classification is the use of the Harmonized System Explanatory Notes, often simply called the Explanatory Notes. They were referred to in the case study to help determine the correct subheading, but they were deliberately kept in the background during the examples. They are not always readily available, and the priority was to focus on interpreting the words of the Nomenclature, the legal part of the Harmonized System.

Nevertheless, the Explanatory Notes are the official interpretation of the HS Nomenclature structure, and although they are not legally binding, they are the backbone of the HS reference material. They should be used to ascertain the correct interpretation and scope of the texts of the Nomenclature.