Study Guide
11. Structure of a chapter – Headings, subheadings and the dash system
The second component of a chapter is the classification structure: the descriptions of the goods and their classification numbers. The system is based on a six-figure code made up of headings and subheadings. This numbering system forms the basis of national tariff documents.
Each six-figure code represents a description of goods. The numbering system is hierarchical. The four-figure description must be determined before classification at the five-figure level can be considered. The five-figure description must be determined before the six-figure level can be considered.
The six-figure description
|
Heading |
→ |
5-figure subheading |
→ |
6-figure subheading |
|
09.01 Chapter (09) + heading number (01) |
→ |
0901.1 One-dash subdivision of the heading |
→ |
0901.11 Two-dash subdivision of the 5-figure code |
Consider the specimen Nomenclature page that follows. It lists the initial classifications contained within Chapter 9.