Tariff Classification Flashcards
How many countries us it? what percentage?
Over 200, 98%
When did it start?
01 Jan 1988
How many contracting countries?
150
HSC?
Harmonizes System committee
How often is it reviewed by the Harmonized System Committee?
5 years
HS code Nomenclature
4-digit heading (21 Sections) - 5 & 6 digit subheadings (97 chapters)
GIR meaning?
General Rule for interpretation for HS, - Rules for interpretation
HSEN meaning?
HS Explanatory Notes -
Chapter 77?
Empty, reserved for future uce
How many chapters to the UK use?
98 chapters
Type chapters
64 - 66 and 84 - 97
Materials chapters
1 - 63 and 67-68
Type or material chapters first?
Good practice is to find the goods type rather than material if possible
Where are legal notes found?
Section, chapter, heading and sub heading level
Legal notes 3 x uses
In and out of area
Scope of heading and subheading
interpret words or phrases