Get Compendium Of Classification Opinions Pdf

The Compendium of Classification Opinions includes a list of the most significant/difficult classification decisions taken by the Harmonized System Committee. The Classification Opinions contained in this volume carry the same status as the Explanatory Notes, but refer to specific products.

Each chapter is divided into headings and, where appropriate, sub-headings. As a rule, goods are arranged in order of degree of manufacture – raw materials first, then unworked products, semi-finished products and, finally, finished products.

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.

In the Harmonized Tariff, some of the Sections and Chapters are preceded by Notes. These are known as Legal Notes because they have legal force as an integral part of the Harmonized System. Section Notes, Chapter Notes and Subheading Notes are included in the international core of the Harmonized System Nomenclature.

The Explanatory Notes provide a commentary on the scope of each heading, giving a list of the main products included and excluded, together with technical descriptions of the goods concerned (their appearance, properties, method of production and uses) and practical guidance for their identification.

The Compendium contains the text of the WTO Customs Valuation Agreement, as well as the interpretative notes accompanying the instruments of the Technical Committee on Customs Valuation. The Agreement describes the Customs Valuation method for imported goods and sets out the provisions for its implementation.

It consists of over 5,000 commodity groups, which are structured into 21 Sections (Sections I to XXI), 97 Chapters (1 - 97), four-digit headings and six-digit sub-headings. Chapters 98 and 99 are for national use only. The HS harmonizes the codification of commodities up a six-digit scheme.