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.