14. The Interpretation Rules

14.2. Part 1: Titles are for ease of reference only

The first part directs:

The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only;...

Rule 1 begins by establishing that the Section, Chapter and sub-Chapter titles are provided for ease of reference only. These titles appear immediately after the Section, Chapter or sub-Chapter number. Their purpose is to give an indication of the coverage of that area of the Nomenclature.

The Harmonized System groups goods into broad categories. The variety and number of products in international trade is so wide that titles cannot cover or cite them all. Titles are a guide, they give an indication of the coverage of the sections/chapters, but they have no legal bearing on classification.

 

Example: “Base metals and articles of base metals"

The title of Section XV is: 'Base metals and articles of base metals.'

This title does not mean that every article of base metal is classified in the headings of Chapters 72 to 83 and nowhere else.

Many articles of base metal are classified in other sections, machinery in Section XVI, transport equipment in Section XVII, furniture and toys in Section XX.

Consider the classification of a magnet. A magnet is an article of iron or steel, so prima facie, it could fall within the headings of Chapter 73.

But magnets are classified within heading 85.05, which covers:

Electro-magnets, permanent magnets, and articles intended to become permanent magnets after magnetisation, along with electro-magnetic or permanent magnet chucks, clamps, brakes, and similar holding devices.

Similarly, the title of Chapter 85 does not mean every piece of electrical machinery sits in Chapter 85, much of it falls in Chapters 84, 85, and 90.

The titles are merely a good hint. They are not to be used for interpreting the Nomenclature.