DAY-09 Tariff CLassification

Tariff classification

It is the process of determining the correct code number in a tariff nomenclature for imported or exported commodities.

subject article

It is the commodity to be classified under the tariff nomenclature

Tariff Nomenclature

It is the basis of commodities classification

Tariff Nomenclature

These are product nomenclatures with tariff rates attached to the classification of goods

ascending manner

The Coding System in the Tariff Nomenclature is laid out in what manner

Numerals: From Section I (Live animals; animal products) to Section XXI (Works of art, collectors’ pieces and antiques).

The SECTIONS are coded by

Subheadings in the Harmonized System (HS)

These are up to 6-digits (e.g., 3604.90);

Subheadings in the AHTN

These are up to 8-digits (e.g., 3604.90.30);

product’s degree of processing.

Chapters are generally arranged according to a ____

one-dash

If a Heading is divided into two or more subheadings, a _____ appears before the description of products to indicate the first level of divisions.

2-dash

subheadings are further broken down into two or more ____ subheadings to indicate the second level of subdivisions

increasing manner

Dashes are laid down in what manner

INCLUSION/COVERAGE

pertains to the explicit delineation of goods or categories within a particular section or chapter.

Exclusion

refers to a specification within a particular chapter that explicitly lists and delineates categories of goods that are not covered by the provisions of that specific chapter.

Exclusion

It serves to clearly identify and enumerate products or items that fall outside the scope of the chapter, ensuring that certain goods are expressly excluded from the defined classification.

Definition

serves as a detailed description elucidating the specific attributes and characteristics of a particular commodity encompassed by the Section, Chapter, or Subheading. It offers clarity on the composition, features, and essential elements of the goods.

COMMA (,)

It is used to separate goods or list of goods described in the heading and subheading texts.

COMMA (,)

It is used to separate a list of goods from the descriptor phrase or from a series of descriptors to which the goods belong.

SEMI-COLON (;)

It is used to indicate a full-stop and that a good or list of goods separated by this must be treated as distinct and separate from each other when considering tariff classification at the heading or subheading level.

COLON (:)

It is used to indicate that further subdivisions will occur.

COLON (:)

This appear after the end of every subheading text which has further breakdowns.

PERIOD (.)

It is used to indicate a full stop in the heading text which means only those products mentioned are included and nothing more.