How is the Harmonised System Tariff Book structured?

The Harmonized System (HS) tariff book is structured in a hierarchical manner to classify goods for customs and international trade purposes. Here is an overview of how the HS tariff book is structured:

- Chapters: The HS tariff book is divided into 21 chapters, each representing a broad category of goods. These chapters are organized based on the type of goods, such as live animals, animal products, prepared foodstuffs, chemicals, machinery, etc.

- Headings: Each chapter is further divided into headings. There are 96 headings in total, which provide a more specific classification of goods within each chapter.

- Subheadings: Headings are then divided into subheadings, which further specify the classification of goods based on certain criteria such as material composition, function, or other distinguishing characteristics.

- Legal Notes and Section Notes: Throughout the HS tariff book, there are legal notes and section notes that provide additional guidance on the classification of goods and any specific rules or exceptions that apply.

- General Rules of Interpretation (GIR): The HS tariff book also includes General Rules of Interpretation that help customs officials and traders determine the correct classification of goods based on specific criteria.

- Explanatory Notes: These notes provide detailed explanations and examples to clarify the classification of goods under each heading and subheading.

Overall, the structure of the HS tariff book is designed to provide a systematic and uniform method for classifying goods traded internationally, facilitating the collection of trade statistics and the application of customs duties and regulations.