14.6. Interpretation Rule 6

14. The Interpretation Rules

A 4-figure classification is not the end of the exercise. The Harmonized System is a 6-figure system. A complete international classification involves reaching that level.

Rule 6 came in with the HS Nomenclature. It was introduced specifically to ensure uniform classification of goods at subheading level, covering both the 5-figure and 6-figure subheadings.

Rule 6 directs:

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

Rule 6 also covers any national subheadings that customs administrations have inserted into their tariff documents to meet domestic requirements, that is, subheadings below the international 6-figure structure.

01 Terms and notes

Classify by the terms of subheadings and any related subheading notes.

02 Mutatis mutandis

Apply the other Interpretation Rules at subheading level, with 'headings' read as 'subheadings.'

03 Same-level comparison

Compare only subheadings at the same level: 5-digit with 5-digit, 6-digit with 6-digit.

04 Section and chapter notes apply

Relative Section and Chapter notes also apply, unless the context otherwise requires.