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legal notes

Customs Tariff – Legal Notes and Explanatory Notes

LEGAL  NOTES
Essentially, legal notes are consolidated notes that outline conditions that apply to all goods that are to be found within a given Section or Chapter.  These critical notes appear at the beginning of each Section and Chapter within the tariff.
            A precise interpretation of the heading or subheading cannot be made without using the Legal and Explanatory notes.

 

Four Levels of Legal Notes
1)      Section
        2)    Chapter
3)      Sub-Heading
4)      Supplementary 
         Form part of the Customs Tariff legislation
         Distinct from the Explanatory Notes, which are instructive only
         Essential tool in the classification process
         Located at beginning of Sections and Chapters
         There are both International and National notes.

 

Inclusions:      what goods are covered in a particular section, chapter, or heading; including conditions to qualify.

 

Exclusions:     list goods which are excluded from a section, chapter, or heading; & directs us to the appropriate section, chapter, or heading.

 

Definitions:    defines terms for HS/Tariff purposes.

 

Directions:      specify how a commodity is to be classified.

 

Parts:  provisions for the classification of parts within a particular section, chapter, or heading.

 

HS EXPLANATORY NOTES
Available for order from WCO
         Same sequence/structure as the HS
         Reprint Section/Chapter Notes
         Give direction as to goods covered
§         Define/explain terminology
§         Lists of goods
§         Exclusions and inclusions
§         Technical descriptions (appearance, properties, etc.)
§         Methods of production or uses

 

5 LEVELS
1)   General Content of the Section          Section XVI
2)      General Notes to the Chapter             Chapter 84
3)      To the Heading                                   84.07
4)      To the Subheading                              8407.10
5)      Canadian Notes

 

TO SUBHEADING (6 DIGIT)
         Tool to assist in classification
         Indicated if (+) at end of exp.. note to heading
         More detail: specific to subheading
         Example:                     17.01(+)
                                                            1701.11           

 

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