Study Guide

Type

Scope and effect

Notes

Apply at section or chapter level. They guide the classification of goods at the heading level.

Subheading notes

Apply at the level of subheadings within a section or chapter. They guide the comparison of subheadings.

Example: Where to find notes and subheading notes – Chapter 85

Chapter 85 currently contains 12 Notes and 5 Subheading Notes. For example,

·    Note 1 relates to the complete chapter.

·    Note 4 begins ‘Heading 85.09 covers only…’

·    Note 12 begins ‘For the purposes of headings 85.41 and 85.42…’

·    Subheading Note 1 begins ‘Subheading 8525.81 covers only…’

Both Notes and Subheading Notes may also be found at the beginning of sections.