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.
