1. Introduction

Welcome to the Principles of Tariff Classification. The aim of this session is to:

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Introduce you to the body that is responsible for the international nomenclature on which most tariff documents are based

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Provide you with an overview of the structure of the international nomenclature

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Provide you with an introduction to the classification rules that are contained within the international nomenclature.

The study guide is in four parts.

Part 1

The Harmonized System

Part 1 provides an overview of the international classification order on which nearly all national or common (in the case of a Customs union) tariff documents are based. It covers the following topics:

■        The Harmonized System

■        History of the nomenclature

■        Development of the Harmonized System

■        Harmonized System (HS) Convention

■        Harmonized System Nomenclature

■        Harmonized System Committee (HSC)

■        Review Sub-Committee (RSC)

■        The Secretariat

■        Harmonized System Explanatory Notes (HSEN)

■        Sixth review

Part

2

The Classification Structure

Part 2 covers the structure of the headings, subheadings and legal notes, which are the components that make up the Harmonized System Nomenclature. Part 2 contains the following topics:

■        Sections and chapters of the nomenclature

■        Heading list

■        Structure of a chapter – Legal notes

■        Structure of a chapter – Headings/subheadings

■         Significance of the dashes

Part

3

The Classification Process

Part 3 explains the classification process. It focuses on the identification of goods and the Interpretation Rules by which goods are classified under the Harmonized System. Part 3 contains the following topics:

■        Identification of Goods

■        Interpretation Rule 1

■        Interpretation Rule 6

■        Interpretation Rules 2 to 5

Part

4

The classification of parts and accessories

Part 4 explains the classification of parts and accessories. It concentrates on distinguishing parts from accessories and on the classification principles and legal note provisions that apply to such goods under the Harmonized System. Part 4 contains the following topics.

 

Part 4 explains the classification process. It focuses on the identification of goods and the Interpretation Rules by which goods are classified under the Harmonized System. Part 4 contains the following topics:

■   Distinction between Parts and Accessories

■   What is a Part? What is an Accessory?

■   Classification of Parts and Accessories

■   Legal Note Provisions