ALUMNO: ARAIZA GÓMEZ EDGAR

IGNACIO

BOLETA: 20210ª1322

CARRERA: COMERCIO
INTERNMACIONAL

ASIGNATURA: SISTEMA ARMONIZADO

DE CODIFICACION DE MERCANCIAS.

ASESORA: VARGAS SANCHEZ HELI DE

BELEN

ACTIVIDAD: THE HARMONIZED SYSTEM

IN SYNTHESIS.
Introduction.

Not knowing the law does not exempt from the offense, this is something that is
clear in the application of laws in the world, that is why in the US with the
application of the MOD law, which speaks of the need for the commercial
community is confirmed of its legal obligations under customs laws, so it is the
CBP to set the final classification and value of the merchandise, it is understood
that if an importer does not properly dispatch the merchandise, it generates delays
and it can become creditor to sanctions.

Resume.

In the US, as in many countries, customs security is of the utmost importance, so

the procedures for classification as tariff value must be optimal according to the
type of merchandise that is being introduced into the country, which is why the
harmonized tariff program is so important. of the United States (HTSUS), before
1993 it was necessary for the importer to fully declare the description of the
merchandise so that the CPB could be informed of its value and, in turn, this
oversaw classifying the merchandise to determine its value. The classification and
valuation of the merchandise is important since if it is not carried out correctly,
considerable delays can be generated or errors that cause compensatory duties
can be incurred.

The classification of merchandise is extremely important since, if the tariff system

of each country were used, it would be very complex. It is for this reason that at the
end of the 1960s, the main countries that participated in foreign trade agreed that I
needed a new merchandise classification system that was more efficient and
worked for everyone, which, in addition to facilitating international trade, could
provide statistical data on trade between countries. The result of this was the
Harmonized System which entered into force on January 1, 1980.

Like any system, this is structured with approximately 5,000 item descriptions that
appear with titles and subtitles, which in turn are grouped into 97 chapters grouped
into 21 sections, within chapter 77 is reserved for future use, and the final chapters
98 and 99 are reserved for national use. The system works by numerical codes
and it is in accordance that the contracting countries comply with the customs
tariffs and nomenclatures that are found in the system, as well as they are obliged
to use all the titles and subtitles without any modification, the countries are forced
to apply the rules of interpretation, countries can have subdivisions of merchandise
adopted in their tariff system which are more detailed and the coding will change
from 6 digits to 8, which will make us understand that it is a national item.

Whenever a merchandise wants to be classified under the harmonized system, the

language of the general rules of interpretation, section, chapter and subheading
notes must be consulted and applied, it is understood that the merchandise can be
identified by its common or commercial name, that is say a heading and
subheading if it is not found in a heading or subheading of the system it is
considered a residual provision, as it is known the harmonized system covers all
imported merchandise and if not, all goods are classifiable.

The harmonized system does not oblige the contracting countries to apply a duty
rate, it is left to each country to establish the duty rates for the goods.

The interpretation of the harmonized system is governed by the principles

established in the general rules of interpretation (GRI's), which are intended to be
consulted and applied each time merchandise is to be classified in the system, so it
is understood that the GRI as a unique set of legal principles that always govern
the classification of merchandise under the harmonized system, the system has six
GRI in total with which they deal with in the system for the nomenclature of
merchandise the general rules can be summarized as the following way:

1. General rule of interpretation 1: The titles of the Sections, Chapters or

subchapters only have an indicative value, since the classification is legally
determined by the texts of the headings and the section or chapter Notes and, if
they are not contrary to the texts of said headings and Notes, in accordance with
the following Rules (the other rules).

2. Rule 2 incomplete, mixed or disassembled articles. Any reference to an article in

each item includes the article even incomplete or unfinished, if it presents the
essential characteristics of the complete or finished article. It also covers the
complete or finished article or considered as such by virtue of the preceding
provisions, when it is presented disassembled or not yet assembled.

3. Rule 3: merchandise made up of more than one material, when a merchandise

could be classified, in principle, in two or more items by application of rule 2 b) or in
any other case

4. Rule 4: allocation by analogy, the goods that cannot be classified applying the
previous rules are classified in the heading that includes those with which they
have the greatest analogy.

5. Rule 5 cases and packaging.

6. Rule 6 subheadings, the classification of goods in the subheadings of the same

heading is legally determined by the texts of these subheadings and the
Subheading Notes, as well as, mutatis mutandis, by the previous rules, it being
understood that they can only be compared subheadings of the same level. For the
purposes of this rule, the Section and Chapter Notes also apply, unless otherwise
provided.

Within the system there are explanatory notes which present the official
interpretation of the customs cooperation council or the (WCO) the notes can give
guidance at the national code level, although it is not considered mandatory, it is
important to consider the notes for guidance and as an authority persuasive of the
harmonized system, the WCO uses as English and French to publish the notes.

• Committee of the harmonized system, which can be identified by its acronym as

(HSC) which is made up of members of the contracting countries as well as
members of the WCO, in fact there may also be representatives of states that are
not contracting parties, this committee is meets twice a year at the WCO
headquarters in Brussels and the questions that are chosen by vote are addressed
and only the contracting parties have the right to vote, it is the responsibility of the
committee to issue classification decisions under the harmonized system which
provide solutions to classification problems presented by the customs
administrations, the decisions to be accepted must be voted by the majority of the
parties, in the same way the HSC considers amendments to the legal text of the
harmonized system which require a majority of two thirds of votes, It is worth
mentioning that an accepted amendment can be stopped by a contracting party.
The United States participates in these sessions of the HSC, which is the
representative of the HSC and acts as the delegate of the United States.

• Subcommittee of the harmonized system, this is in charge of guaranteeing the

validity of the system and its initials are CSR through periodic reviews and with
these proposing modifications, this is made up of the same representatives of the
HSC and meets with the same frequency, it works by consensus and if a
consensus is not reached, the HSC is informed about the differences found, just as
in the HSC the United States is very present.

The harmonized system has a section on dispute resolution in article 10, which
indicates that as a first instance the parties involved are obliged to resolve the
differences between them and can seek support from the WCO, if the parties
cannot resolve the disputes. differences the matter is referred to the HSC which
will make recommendations for their resolution.

United States to adopt the harmonized system adopted and incorporated its
national system of customs tariffs, which is known as the Harmonized Tariff
Schedule of the United States (HTSUS) which entered into force on January 1,
1989, which replaced the list of US tariffs that had been in effect since August 31,
1963, merchandise imported into the US is classified under the HTSUS and is
administered by CBP.

Tariff classification in the HTSUS is governed by the principles set out in the GRI
and in the absence of special language or context requiring otherwise and then by
additional US rules of interpretation.

The goods that are imported into the US are based on three tariff rates that are
applied to the merchandise, which are Ad valorem, specific and compound, just
like the harmonized system, the HTSUS requires maintenance so that it remains in
force.
• Scientific Subcommittee, this assists the HSC and by its acronym is identified as
SSC and is a consultative body of the WCO for questions with chemical products
or other scientific matters.

• Secretary and Sub-directorate of nomenclature and classification, it is made up of

permanent staff and recruited experts who are appointed for a determined time, its
main functions include the organization of HSC, RSC and SSC meetings and
providing information to the customs administration.

Cibber Biographia.

(S/f-m). Ipn.mx. Recuperado el 14 de diciembre de 2022, de

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