As an aid to in-depth understanding, the international version of the Harmonized System from the World Customs Organization has associated Explanatory Notes.
The Notes are arranged in the same order as the Tariff itself. They can be used to assist in classification but have no legal force.
They typically contain more detailed descriptions of the products or groups of products to be included in a given area of the Tariff often including detailed accounts of the manufacturing processes to be used.
