Study Guide
10. Structure of a chapter - legal notes
10.5. Notes of inclusion
Notes of inclusion are not as common as notes of exclusion. They extend the scope of areas of the Nomenclature. They are often used to include goods within a heading, when on the initial reading of the heading, the inclusion may not necessarily seem apparent.
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Example: Note of inclusion – Note 2 to Chapter 8 Note 2 to Chapter 8 directs that chilled fruits and nuts are to be classified within the same headings that cover fresh fruit and nuts. |