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

11.2. Headings

There are four 4-figure classifications and their respective goods descriptions. They are called headings.

Each heading is derived from the previous Nomenclature, the CCCN. Heading 09.03 is a direct take. Headings 09.01, 09.02 and 09.04 have been revised and modified from that which was contained in the CCCN.

Within these headings, the first two numbers denote the chapter. The third and fourth figures denote the number of the heading within the chapter.

Note:

Heading 09.03 has not been subdivided. For now, the Harmonized System Committee has seen no reason to require more detailed subdivision of the heading. Because the HS is a 6-figure system, the code is written as 0903.00.