Structure of Harmonized System (HS)

The Harmonized System (HS) comprises 21 Sections covering 97 Chapters. It consists of:

  • Section and Chapter Notes, including subheading notes
  • A list of headings arranged in systematic order, divided into subheadings, where appropriate
  • General Interpretative Rules (GIR)

The goods in the HS are arranged in order of their degree of manufacture. The same order is arranged within each Chapter and its headings.