10.3. Directional notes

10. Structure of a chapter - legal notes

Directional notes require that certain goods be classified in a particular way. They direct that goods be treated in a certain way, and they extend or restrict the scope of headings. They are often referred to as notes of exclusion, inclusion, extension, or restriction, but all four can be grouped under the term 'directional'.

The four kinds of directional notes

01 Notes of exclusion

The most common. Prevent access to areas of the Nomenclature and point the classifier to where the goods actually belong.

02 Notes of inclusion

Less common. Bring goods into a heading where the inclusion may not be obvious from the heading text alone.

03 Notes of extension

Widen the scope of a heading to cover additional goods that fit its purpose.

04 Notes of restriction

Second most common after exclusion. Limit the scope of a heading or chapter to only specified goods.

Let’s examine them in detail.