The Structure of the

Harmonized System (HS)

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Objectives

To identify the structure of the

Harmonized System
To outline the principles used in the
arrangement of the HS

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Introduction
The HS comprises;
Sections
Chapters
Headings
Subheadings
General Rules for the interpretation
of the system(GIRs)
Legal notes
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Structure of the HS Cont

21 Sections broad range of goods
96 Chapters In use- narrow range of
goods
Chapter 77 reserved for future use
98 & 99 reserved for National use
1244
Headings- more specific
5212
Subheadings (HS code)
identified by a 6-digit code,
very
narrow range/very
specific

Structure of the HS
21 Sections

96 Chapters(2 digit)

1224 Headings(4 digits)

5212
Subheadings(6digits)
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Principles of the
arrangement of Sections

Based on material content e.g.

vegetable products in Section II,
Textiles and textile articles Section
XI
Based on usage or function e.g.
Vehicles, Aircrafts, vessels Section
XVII

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Principles cont..d

Stage of processing

Live Cattle
Shoes

Sect.I
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Hides

Sect.VIII

Sect.XII
7

Numbering of Sections and

Chapters

Sections are numbered in Roman

numerals for example I,II,III up to XXI
Chapters are numbered in Arabic
numerals for example 01,02, 10,15 up
to 97
The first two digits indicate a Chapter
Number for example 01 for Chapter 1

.
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Principles of the
arrangement of Chapters

The same principles used in the

arrangement of the Sections
also apply to the arrangement
of Chapters

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Principles of the
arrangement of Chapters
Materials content
Example;
Rubber Chapter 40
Wood Chapter 44
Cotton- Chapter 52

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Arrangement of Chapters
cont...
Usage or function

PharmaceuticalChapter 30
Motor VehiclesChapter 87
Arms and Ammunition- Chapter 93

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Principles cont..d
Stage of processing or manufacture
Paper Pulp
Chapter 47
PaperChapter 48
BooksChapter 49

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Structure Cont..d

Number of Chapters in a Section

A Section may contain one or more
Chapters e.g.
Section I has 5 Chapters
Section III has only Chapter 15

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Structure cont..d
Number of Headings in a Chapter
The number of headings may also
vary from Chapter to Chapter e.g.
Chapter 13 has 2 headings
Chapter 84 has 87 headings
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Structure cont..d
Division of Chapters into sub-Chapters
A Chapter may be subdivided into subChapters to identify certain classes of
goods within the Chapter.
This shows a level of processing or a
combination thereof .
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Division of Chapters
Example;
Chapter 71 is divided into 3
Sub-Chapters;
Sub Chapter I
Sub Chapter II
Sub Chapter III
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Structure Cont..d
Headings

Provide a more specific grouping of

goods and approximate description
Consist of a four digit
number(01.04)
Describes the commodity (terms of
the heading)

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Structure Cont..d
Sub-Headings
A heading may be further subdivided
into subheadings, where deemed
appropriate, individualizing narrower
categories of commodities.
In the case that a heading is not
further subdivided , two zeros are
added to the four digits code number.
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Arrangement of Headings
Stage of processing within a Chapter
Example Chapter 79;
79.01,79.02
Raw material
79.03, 79.04,79.05
Semi finished
and
finished
79.07
Finished articles
e.g.
Zinc tubes
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Structure Cont..d
The Six digit only apply at International
level
Regional tariff( EAC-CET) has 8 digits and
may be division into 3 groups:
Heading
Subheading
Regional subdivision
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Structure Cont..d
For Example ;
84.44
Heading
8444.00 Subheading (International
level HS code)
8444.00.00 Regional subheading or
Tariff number.
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Structure Cont..d
GIRs
There are 6 General Interpretative Rules(GIRs)
which govern classification of goods

Legal Notes
Sections and Chapters have "Notes" which
provide mandatory instructions for classifying
Goods and subheading Notes which guide
classification within subheadings

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Conclusion

Hierarchical structure of the HS

Sections/Chapters/Heading/subhe
ading/and GIRs/Notes
Principles used in the arrangement
of the nomenclature

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The end

THANK YOU
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