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The tariff schedule has 99 chapters under 22 sections, and various appendices for chemicals, pharmaceuticals, and intermediate chemicals for dye.Raw materials or basic substances generally appear in the early chapters and in earlier headings within a chapter, whereas highly processed goods and manufactured articles appear in later chapters and headings.
There are 6 General Rules in all, which must be applied in consecutive order. GRI 1 prescribes how to classify products at the 4-digit Heading level, based on the wording of the headings and the relative HS Section and Chapter Notes.
The codes and the descriptions of goods established on the basis of the combined nomenclature shall replace those established on the basis of the nomenclatures of the Common Customs Tariff and the Nimexe. It is established on the basis of the Harmonized System. The combined nomenclature shall comprise : (a) the harmonized system nomenclature ...
The process of assigning HS codes is known as "HS Classification". All products can be classified in the HS by using the General Rules for the Interpretation of the Harmonized System ("GRI") that must be applied in strict order. HS codes can be determined by a variety of factors including a product's composition, its form and its function.
The TARIC code (TARif Intégré Communautaire; Integrated Tariff of the European Communities) is designed to show the various rules applying to specific products when imported into the EU.
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Globally Harmonized System of Classification and Labelling of Chemicals (Fourth revised ed.), New York and Geneva: United Nations, 2011, ISBN 978-92-1-117042-9, ST/SG/AC.10/30/Rev.2 ("GHS Rev.4") Globally Harmonized System of Classification and Labelling of Chemicals (Second revised ed.),
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