Grouping of Goods at Headings and Subheadings Levels
There are 1224 heading numbers (Harmonized System 2017 version). Headings are denoted by the first four digits. Headings are arranged according to the Degree of manufacture or processing for example
Within a Chapter
ArticleHeading Stage of processing
Logs44.01 Raw Materials
Railway Sleepers44.06 Semi-finished
Wooden frames44.18 Finished product
Statuettes of wood44.20 Finished product
Between Chapters
Live trees06.02 Raw material
Logs of wood44.01 Raw material
Pulp of wood (chemical)47.03 Semi – finished
Newsprint paper48.01 Semi – finished
Newspaper49.02 Finished product
Structure of the Heading and Subheading in the Harmonized System
The terms of headings are separated by punctuation marks which are: comma (,) and semicolon (;)
Commas (,) refer to distributive of terms following the item they are referring to.
For example, in heading 03.06Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine. While semicolon (;) separates the terms of heading into parts of different scopes. For example, in the same heading 03.06 fresh crustaceans and smokedcrustaceans are separated by semicolon (;
For specific goods, the heading has to split into subheadings to accommodate the most specific description of goods. The subdivisions of headings are represented by one dash (-)
Sub Chapters in the Harmonized System
A chapter may be sub divided into two or more sub-Chapters to clarify and underline the differences between products in the same Chapter. Such classes of goods that are arranged according to their characteristics, level of processing, or to a combination thereof, are provided for in Chapter 28, 29, 39,63,69,71 and 72.
Example:
Chapter 71 “Natural or cultured pearls, precious or semi-precious stones, precious metals, metal clad with precious metal and articles thereof; imitation jewellery; coin” is divided into three sub-Chapters:
Sub-chapter INatural or cultured pearls and precious or semi-precious
Sub-chapter IIprecious metal and metals clad with precious metals
Sub-chapter IIIJewellery; goldsmiths’ & silversmiths’ wares and other articles
Student Learning Activities
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