Study Guide

Whilst there are only two types of legal notes in the Nomenclature, some administrations have found it necessary to incorporate domestic or national notes.

Australia, for example, has incorporated domestic notes into its national tariff document, and being part of its tariff legislation, they have just as much force as the Notes and Subheading Notes of the HS.

Additional Notes, as they are often called, are permitted under the articles of the HS and may apply to any part of the classification hierarchy. They must not, however, interfere with or contradict the scope of the international structure.

Note: Regardless of whether they are Notes or Subheading Notes, or whether they are located at the beginning of chapters or sections, legal notes perform two important functions. They: ·    provide or give directions ·    define terms.