The Structure of the Harmonized System (HS). Objectives. To identify the structure of the Harmonized System To outline the principles used in the arrangement of the HS. Introduction. The HS comprises; Sections Chapters Headings Subheadings
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The Structure of the Harmonized System (HS)
The HS comprises;
Chapter 77 reserved for future use
98 & 99 reserved for National use
96 Chapters(2 digit)
1224 Headings(4 digits)
Live Cattle Hides Shoes
Sect.I Sect.VIII Sect.XII
Usage or function
Stage of processing or manufacture
Number of Chapters in a Section
A Section may contain one or more
Section I has 5 Chapters
Section III has only Chapter 15
Number of Headings in a Chapter
The number of headings may also
vary from Chapter to Chapter e.g.
Chapter 13 has 2 headings
Chapter 84 has 87 headings
Division of Chapters into sub-Chapters
A Chapter may be subdivided into sub-
Chapters to identify certain classes of
goods within the Chapter.
This shows a level of processing or a
combination thereof .
Chapter 71 is divided into 3
Sub Chapter I
Sub Chapter II
Sub Chapter III
A heading may be further subdivided
into subheadings, where deemed
appropriate, individualizing narrower
categories of commodities.
In the case that a heading is not
further subdivided , two zeros are
added to the four digits code number.
Stage of processing within a Chapter
Example Chapter 79;
79.01,79.02 Raw material
79.03, 79.04,79.05 Semi finished and finished
79.07 Finished articles e.g. Zinc tubes
The Six digit only apply at International
Regional tariff( EAC-CET) has 8 digits and
may be division into 3 groups:
For Example ;
8444.00Subheading (International level HS code)
8444.00.00Regional subheading or Tariff number.
There are 6 General Interpretative Rules(GIRs)
which govern classification of goods
Sections and Chapters have "Notes" which
provide mandatory instructions for classifying
Goods and subheading Notes which guide
classification within subheadings