Structure of the Harmonized System
- The Harmonized System is structured into 21 sections under which there are 99 chapters.
- Three chapters (77,98 and 99) out of 99 chapters are reserved for future use.
- Chapter 77 is reserved for future use by contracting parties whereas chapters 98 and 99 are reserved for specific future use by individual countries.
- Chapters are subdivided into 1244 headings and more than 5,000 article descriptions called subheadings.
- The HS also contains interpretative rules and section, chapter, and subheading notes for legal classification of goods.
- The Harmonized System comprises Goods which have attained different degree of manufacturing or processing stages as indicated below:
- Natural or Un-worked products (Raw materials)
- Semi-finished products
- Finished products
- Normally Natural or un-worked goods are generally allocated at the lower levels of the Harmonized System.
- The Harmonized System is arranged into 21 Sections which cover all the commodities of international trade.
- The Section numbers are written in Roman numerals such as I, II, III.
- Sections I to IV referred to as the Agricultural or food Sections
- Sections V to VII referred to as Chemical Sections
- Section VIII refer to raw hides and Skins, Fur skins and articles thereof
- Section IX to X refer to Articles of wood and wood fibres
- Sections XI to XII as Textile Sections
- Section XIII refer to Articles of Stones, Cement, Ceramic, Glass
- Section XIV refer to precious metals and precious stones and articles thereof
- Section XV as the Metal Section
- Section XVI as Machinery Section
- Section XVII Transport Equipment
- Section XVIII Instruments and apparatus
- Section XIX Arms and Ammunitions
- Section XX Miscellaneous Articles
- Section XXI Work of Arts and Antiques
