General Rules of Interpretation

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.