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Legal Notes
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 international Legal Notes define the precise
scope and limits of each Chapter, Section, Heading or Subheading. Specifically, they perform
the following functions:
- Define the limits of a Heading.
- Provide lists of goods included in a particular Section, Chapter, Heading or group of Headings.
- Provide lists of goods excluded from a particular Section, Chapter or Heading.
- Direct the user to the appropriate Section, Chapter or Heading for a particular product.
- Subheading Notes specifically define what is to be included in or excluded from given
Subheadings after classification to the Heading level has taken place.
Terminology in the Legal Notes
Special terminology is also sometimes used in the Legal Notes portions of the Tariff.
Throughout the Nomenclature: One commonly used phrase is Throughout the nomenclature. This is used
in case in which words or expressions are defined in the notes for a specific Chapter or Heading, but the
definition will apply throughout the whole Tariff. On the other hand, if these words are not used in a
definition given in the notes for a particualr Section or Chapter, the definition should be taken as
applying only to that Section or Chapter.
Inter Alia: This means "among other things". Typically it is used with a list of similar objects
to indicate that the list is not exhaustive, and the classification is not restricted to just what is listed.
Mutatis Mutandis: The literal definition is "making due alteration for detail". When this wording is
found in the Tariff, it allows an individual to make alterations for small specific details in order to complete
classifying the item being imported.
Context: The phrases Except where the context otherwise requires and Unless the context mean that in
those cases in which the Chapter or Section Notes are incompatible with the Heading/Subheading Notes or the text
of Headings and Subheadings, the lower level notes and text will prevail.
- About the Tariff
- The Importance of Tariff Classification
- Rules of Interpretation
- Legal Notes
- Sections and Chapters
- The Classification Number
- Tariff Item Details
- Terminology
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