Consequently, it must be determined whether the gases are liquefied or gaseous. 2909. GIR 3 addresses the classification of goods that cannot be classified by the application of the preceding rules. (Also, see 19 CFR 141.87 and 19 CFR 141.89 for special merchandise description requirements.). Most, but not all, Sections and Chapters have such notes. In such cases, the fifth and sixth digits are zeros. 13. GIR 4 essentially exists to absolutely ensure that all goods can be classified. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: 4. The Harmonized Tariff Schedule classifies a good based on its name, use, and/or the material used in its construction and assigns it a ten-digit classification code number, and there are over 17,000 unique classification code numbers. 36. Headings are only to be compared with other headings. The Tariff combines the 8-digit coding structure found in the schedule to the Customs Tariff legislation with an additional two-digit coding structure created by Statistics Canada. 1. [1] The Harmonized Tariff Schedule classifies a good based on its name, use, and/or the material used in its construction and assigns it a ten-digit classification code number, and there are over 17,000 unique classification code numbers. 3. LockA locked padlock Chapter 64 is divided into six 21. For more information on the administration of "within access commitment" and "over access commitment" tariff items, consult Memorandum D10-18-1, Tariff Rate Quotas. [Vp#=J'V>V*Wnu;[@=X*RiM )SDhy`x @2hym6dS!s&KXx 2$Df=E This memorandum explains the methodology to be employed when classifying goods under the Departmental Consolidation of the Customs Tariff. The Tariff combines the 8-digit coding structure found in the schedule to the Customs Tariff legislation with an additional two-digit coding structure created by Statistics Canada. It is not possible to look at further subdivisions if the goods do not meet the requirement of the heading. PK ! Once you finish this course, a printable Certificate of Completion will be available for download. Calls outside Canada & the United States (long distance charges apply): Tariff classification relates to the proper classification of goods within the Harmonized Commodity Description and Coding System (tariff book). have been reported to CBP? View Export Data. Calls within Canada & the United States (toll free): 1-800-461-9999 32. The tariff schedule has 99 chapters under 22 sections, and various appendices for chemicals, pharmaceuticals, and intermediate chemicals for dye. When classifying, you must always classify within like description categories that have the same number of dashes. '&'5rR@"3&!K* d>K`E$,PJGS8&*/V(o}k/V]nV{EmPv~y-7_zN )O~rnfZZU/wgh$zy1 "Other" provides for goods that are not described in subheadings at the same level; in this case, other than natural gas (2711.11), propane (2711.12), butane (2711.13), ethylene, propylene, butylene, and butadiene (2711.14). Basic Question: Do you know what you ordered, where it was made, and what it is made of? Dc?z/)e#(`59z~w1A6.H%kNg]2f :G1YiZ2At(7'+1S#Qn$H^0SCrJ6 DK-M!8AvsA b+nAgZ* =|mJj2!F4"##^m`Jr9"y6@U>cj>fF!5(-XPRnva@rk,?6_Jl2VVi If you are importing sound recordings of live performances, were the recordings authorized? As with headings and subheadings, not all tariff items have been subdivided, in which case the seventh and eighth digits are zeros. Have you produced the required entry documentation and supporting information? 29. The first 6 digits are the same used by all countries in their tariff schedule. Rates of duty are assigned at the tariff item level. uZ = xl/workbook.xmlU]o:?=L [ZSI554iCgeWOl*#fT)xE#J?g+.8B PCiNK"OxM+,(xd-(dN** !`t@-ej1p%OMmL*pXqA (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. 1401a? U0# L _rels/.rels ( MO0HBKwAH!T~I$'TG~;#wqu*&rFqvGJy(v*K#FD.W =ZMYbBS7 ?9Lsbg|l!USh9ibr:"y_dlD|-NR"42G%Z4y7 PK ! U.S. Harmonized Tariff Schedule (by Chapter)U.S. This is the number that must be used on the Customs documents. These changes do not affect or change any of the existing policies or procedures. 8LkNXTPS8_7V"o u 4}t:zGa'$8-rV5@T`jT}),?,-\.hK8(b4sw-7*bnIHpf@ The legal core of the Tariff consists of the General Rules for the Interpretation of the Harmonized System, the Section and Chapter notes, and the heading, subheading and tariff item texts. One dash subheadings that are not further subdivided will end in "0"; those that are further subdivided will have two dashes before the description of those subdivisions. Have you assured that the value reported to CBP meets one of the related party tests? 64 of the Harmonized Tariff Schedule of the United States (HTS).1 The report includes a summary of the information on which the recommendations are based, a probable economic effect statement, and copies . Where both a Canadian term and an international term are presented in this Nomenclature, the commonly accepted meaning and scope of the international term shall take precedence. General questions for all transactions: If you have not retained an expert (e.g., lawyer, customs broker, accountant, or customs consultant) to assist you in complying with CBP requirements, do you have access to the CBP Regulations (Title 19 of the Code of Federal Regulations), the Harmonized Tariff Schedule of the United States (generally . In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein: 6. However, the Bureau of Customs and Border Protection (CBP, formerly the U.S. Customs Service) of the Department of Homeland Security is solely authorized to interpret the HTS, to issue legally binding rulings or advice on the tariff classification of imports and their treatment upon entry into the United States, and to administer the customs laws. ' Have you consulted the CBP valuation laws and regulations, CBP Valuation Encyclopedia, CBP informed compliance publications, court cases and CBP rulings to assist you in valuing merchandise? View Import Duty. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. 4. Copyright 1988 2023 eCustoms All rights reserved. Where there are second level Classification Numbers, the first level Classification Number at the top of a group of second level Classification Numbers is simply a Heading for the group of second level Classification Numbers. The HTS was enacted by subtitleB of titleI of the Omnibus Trade and Competitiveness Act of 1988, and became effective on January 1, 1989, replacing the previous Tariff Schedules of the United States (TSUS). This is not a hard-and-fast rule, however; "toys" appear in Chapter 95 and "works of art" are found in Chapter 97. Has a responsible, knowledgeable individual within your organization reviewed your CBP documentation to assure that it is full, complete and accurate? 35. 2057), also known as the Customs Modernization or "Mod" Act, became effective. Can you produce the required entry documentation and supporting information. HTS codes are 10-digits (the first six digits are the same as the HS code for the goods). (ii) The last or residual subheading relating to liquefied gas is 2711.19, "Other." (b) Once it has been determined which heading applies, the subheadings must be compared. For information concerning the coding of Form B3-3, Canada Customs Coding Form refer to Memorandum D17-1-10, Coding of Customs Accounting Documents. 2. Harmonized Tariff Schedule of the United States, "Harmonized Tariff Schedule of the United States", Learn how and when to remove this template message, Harmonized Commodity Description and Coding System, United States International Trade Commission, United States Harmonized Tariff Schedule (HTS) - PDF file - Version: 2019 Revision 12, https://en.wikipedia.org/w/index.php?title=Harmonized_Tariff_Schedule_of_the_United_States&oldid=1162004158, This page was last edited on 26 June 2023, at 11:42. type of commodity, software, or technology and its respective technical parameters. To get your CE credits, follow these easy steps: Thats it! 1. 6AeJE}^8xjz^b`l:An|>FNh K-X~+{XUdejw,S9u|PY7,2%q+QjW\@pcY%BY1s`k&TV\ntny%wt,(^[TEJCl;CTm`:cz NLm$qS?tVwFVRHqd3\vJ+:lvn8=ra|ulXctiG? 26. The HTS code is 4-10 digits. Classification Opinions and Federal Register notices pertaining to the investigation. q[xR&X'gwKpEZ6#K4cO* $4'v.4fg}#s1@q}g*zaWCp-d$4'R:\6Cl2D-sO!n$TIh&9?p`ME$R#D U--X#YIzv$hSC)T d? JThA o%!= jC#aNZYZ,C"W._4 24. Whether there will be rebates, tie-ins, indirect costs, additional payments? Title: HTS Worksheet Subject: Classification request form Author: Wendy Wieland Martin Last modified by: Yip, Debra Created Date: 11/7/2003 6:34:37 PM Other titles: Classification . [Content_Types].xml ( Tn W?X\(6 v.JcEzudKh- lU!'oG! Below the Tariff Item is the Classification Number 8413.30.90.10 with the description, Fuel pumps. Goods produced in one country that. Do you know the terms of sale? 1. For the purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. A tax placed on imports. (2) Goods shall not be classified under a tariff item that contains the phrase "within access commitment" unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit. The HTS code and duty must be properly declared to US Customs and Border Harmonized Tariff Classification What Every Import Professional Needs to Know Section XVI -Chapters 84 & 85Emerging Trends and Issues The Basics First Important terms and concepts to tariff classification Understanding & applying the General Rules of Interpretation Understanding & applying Section XVI and Chapter Notes 1. This conversion was issued in June 1983, and after lengthy review from interested parties, replaced the TSUS on August23, 1988 with the enactment of the Omnibus Trade and Competitiveness Act. Commerce Control List Classification. Typically, these notes will list certain inclusions and exclusions for the Chapter or Section. The Australian Border Force acknowledges the Traditional Custodians of Country throughout Australia and their continuing connection to land, sea and community. For some goods, the permits are issued individually for particular importations of goods (application required), while others (e.g. wheat, barley, and wheat and barley products) are subject to General Import Permits (GIPs) (for which no application is required) that are administered on a first-come first-served basis. jk9+LS82L*+t]h+mpV)A \="iY HTS codes allow you to estimate duties . 20. Please plan your activities accordingly. Again, not all have been subdivided, in which case the ninth and tenth digits are zeros. 6. The HS and thus the Schedule of the Customs Tariff is generally arranged with the least processed or manufactured goods in earlier Sections and Chapters and the further manufactured goods in later Sections and Chapters. This same structure is followed within each Section and Chapter. Select Update user record on the right, enter your CCS or CES number in the NCBFAA ID field, and click Submit Update. Have you assured that the merchandise is properly marked upon entry with the correct country of origin (if required) in accordance with 19 U.S.C. 14. HTSUS most recently verified: Jun 14, 2023, SUBCHAPTER I SUBCHAPTER I ARTICLES EXPORTED AND RETURNED, NOT ADVANCED OR IMPROVED IN CONDITION; ANIMALS EXPORTED AND RETURNED, SUBCHAPTER II SUBCHAPTER II ARTICLES EXPORTED AND RETURNED, ADVANCED OR IMPROVED ABROAD, SUBCHAPTER III SUBCHAPTER III SUBSTANTIAL CONTAINERS OR HOLDERS, SUBCHAPTER IV SUBCHAPTER IV PERSONAL EXEMPTIONS EXTENDED TO RESIDENTS AND NONRESIDENTS, SUBCHAPTER V SUBCHAPTER V PERSONAL EXEMPTIONS EXTENDED TO UNITED STATES PERSONNEL AND EVACUEES, SUBCHAPTER VI SUBCHAPTER VI PERSONAL EXEMPTIONS EXTENDED TO DISTINGUISHED VISITORS AND TO PERSONNEL OF FOREIGN GOVERNMENTS OR INTERNATIONAL ORGANIZATIONS, SUBCHAPTER VII SUBCHAPTER VII OTHER PERSONAL EXEMPTIONS, SUBCHAPTER VIII SUBCHAPTER VIII IMPORTATIONS OF THE UNITED STATES GOVERNMENT, SUBCHAPTER IX SUBCHAPTER IX IMPORTATIONS OF FOREIGN GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS, SUBCHAPTER X SUBCHAPTER X IMPORTATIONS OF RELIGIOUS, EDUCATIONAL, SCIENTIFIC AND OTHER INSTITUTIONS, SUBCHAPTER XI SUBCHAPTER XI SAMPLES FOR SOLICITING ORDERS, SUBCHAPTER XII SUBCHAPTER XII ARTICLES ADMITTED FREE OF DUTY UNDER BOND FOR PERMANENT EXHIBITION, SUBCHAPTER XIII SUBCHAPTER XIII ARTICLES ADMITTED TEMPORARILY FREE OF DUTY UNDER BOND, SUBCHAPTER XIV SUBCHAPTER XIV TEA ADMITTED FREE UNDER BOND, SUBCHAPTER XV SUBCHAPTER XV PRODUCTS OF AMERICAN FISHERIES, SUBCHAPTER XVI SUBCHAPTER XVI NONCOMMERCIAL IMPORTATIONS OF LIMITED VALUE, SUBCHAPTER XVII SUBCHAPTER XVII OTHER SPECIAL CLASSIFICATION PROVISIONS, SUBCHAPTER XVIII SUBCHAPTER XVIII VESSEL PARTS AND REPAIRS, SUBCHAPTER XIX SUBCHAPTER XIX TEXTILE AND APPAREL GOODS ELIGIBLE FOR SPECIAL TARIFF BENEFITS UNDER THE AFRICA GROWTH AND OPPORTUNITY ACT, SUBCHAPTER XX SUBCHAPTER XX GOODS ELIGIBLE FOR SPECIAL TARIFF BENEFITS UNDER THE UNITED STATES-CARIBBEAN BASIN TRADE PARTNERSHIP ACT, SUBCHAPTER XXII SUBCHAPTER XXII PROVISIONS ESTABLISHED PURSUANT TO FREE TRADE AGREEMENTS, SUBCHAPTER I SUBCHAPTER I TEMPORARY LEGISLATION PROVIDING FOR ADDITIONAL DUTIES, SUBCHAPTER II SUBCHAPTER II TEMPORARY REDUCTIONS IN RATES OF DUTY, SUBCHAPTER III SUBCHAPTER III TEMPORARY MODIFICATIONS ESTABLISHED PURSUANT TO TRADE LEGISLATION, SUBCHAPTER IV SUBCHAPTER IV SAFEGUARD MEASURES PURSUANT TO THE AGREEMENT ON AGRICULTURE AND ADDITIONAL IMPORT RESTRICTIONS ESTABLISHED PURSUANT TO SECTION 22 OF THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED, SUBCHAPTER VIII SUBCHAPTER VIII TEMPORARY MODIFICATIONS ESTABLISHED PURSUANT TO THE AGREEMENT WITH ISRAEL CONCERNING CERTAIN ASPECTS OF TRADE IN AGRICULTURAL PRODUCTS, SUBCHAPTER XII SUBCHAPTER XII MODIFICATIONS ESTABLISHED PURSUANT TO THE UNITED STATES-MOROCCO FREE TRADE AGREEMENT, SUBCHAPTER XIII SUBCHAPTER XIII MODIFICATIONS ESTABLISHED PURSUANT TO THE UNITED STATES-AUSTRALIA FREE TRADE AGREEMENT, SUBCHAPTER XV SUBCHAPTER XV MODIFICATIONS ESTABLISHED PURSUANT TO THE DOMINICAN REPUBLIC-CENTRAL AMERICA-UNITED STATES FREE TRADE AGREEMENT, SUBCHAPTER XVII SUBCHAPTER XVII MODIFICATIONS ESTABLISHED PURSUANT TO THE UNITED STATES-PERU TRADE PROMOTION AGREEMENT, SUBCHAPTER XVIII SUBCHAPTER XVIII MODIFICATIONS ESTABLISHED PURSUANT TO THE UNITED STATES-COLOMBIA TRADE PROMOTION AGREEMENT, SUBCHAPTER XIX SUBCHAPTER XIX MODIFICATIONS ESTABLISHED PURSUANT TO THE UNITED STATES-PANAMA TRADE PROMOTION AGREEMENT, SUBCHAPTER XX SUBCHAPTER XX MODIFICATIONS ESTABLISHED PURSUANT TO THE UNITED STATES-KOREA TRADE PROMOTION AGREEMENT, SUBCHAPTER XXI TRADE AGREEMENT BETWEEN THE UNITED STATES AND JAPAN, SUBCHAPTER XXII TRADE AGREEMENT BETWEEN THE UNITED STATES AND JAPAN, Chapter 98 Special classification provisions, Chapter 99 Temporary legislation; temporary modifications proclaimed pursuant to trade agreements legislation; additional import restrictions proclaimed pursuant to section 22 of the Agricultural Adjustment Act, as amended. 30. If so, can you establish that you have a legal right to import those items into and/or use them in the United States? . (a) Aluminum, not alloyed Metal containing by weight at least 99 percent of aluminum, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE - Other elements Element Limiting content percent by weight Fe + Si (iron plus silicon) However, as approved by the WCO Council, they constitute the official interpretation of the Harmonized System at the international level and are an indispensable complement to the System. Below this are the numbers 8413.30.90.11 to 8413.30.90.19, each with a description. 7v5X`X 12. HTS classification is a critical aspect of international trade, and classification errors can lead . 2. Have you participated in a CBP classification of your merchandise in order to get it properly described and classified? Do you have a question, feedback or a complaint? Classification of Sets Under HTSUS What Every Member of the Trade Community Should Know About: Classification of Sets Under HTSUS AN INFORMED COMPLIANCE PUBLICATION MARCH 2004 Classification of Sets March 2004 NOTICE: This publication is intended to provide guidance and information to the trade community. 1304 and any other applicable special marking requirements (watches, gold, textile labeling, etc)? The heading structure shown in Appendix A to this memorandum illustrates this concept of comparing at equal levels. (i) If the gas is liquefied, the two-dash subheadings relating to liquefied must be examined. For textile articles, have you prepared a proper country declaration for each entry, i.e., a single country declaration (if wholly obtained/produced) or a multi-country declaration (if raw materials from one country were transformed into goods in a second)? For example, SectionI and SectionII cover animals and plants, while SectionsXVI, XVII, and XVIII cover "Machinery and Mechanical Appliances", "Vehicles, Aircraft, and Vessels", and "Precision Instruments, Clocks and Watches, and Musical Instruments". Spam and comments containing offensive language will be reported or deleted. 9HbH~Ox/\Ni(~ek=? 18. This section provides an introduction to the Harmonized Tariff Schedule (HTS) External User Guide. The HTS The Tariff is generally structured in a hierarchical manner. If you already have a login, please click Proceed to Enrollment on the next screen. ,)o&@Fh8>L8DR8 Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification. PK ! 40. 2 PREFACE On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation Act (Pub. HTS, or Harmonized Tariff Schedule, is the foundation for the import and export classification systems used in the US. For help with Canada Border Services Agency (CBSA) programs or services, contact border information services. -IC Q#)l"$ Such organizations helped develop the HTS throughout the 1970s. Basic Question: Have you determined whether your merchandise or its packaging use any trademarks or copyrighted material or are patented? I;g J r*,,HpCI''44OGeb],uIS^'op^%6Af|ni16z u8uI9]BQ tLAhN3~N "U&Rv}C_KZcJ#JtL7hBwVcF?F_[h5=/[e(#q~NUw[_Gl. 23. Training & Education HTS: Harmonized Tariff Schedule Classification. Chapter 77 is "reserved for possible future use". If you are importing goods or packaging bearing a trademark registered in the United States, have you established that it is genuine and not restricted from importation under the gray-market or parallel-import requirements of United States law (see 198 CFR 133.21), or that you have permission from the trademark holder to import the merchandise? Have you obtained a CBP ruling regarding the description of your merchandise or its tariff classification (see 19 CFR Part 177)? Have you consulted with a customs expert regarding the correct country-oforigin/proper marking of your merchandise? The second Tariff Item shown, 8413.30.90 breaks down differently. 103-465) and assured yourself that no illegal transshipment or false or fraudulent practices were involved? The first heading in that Chapter provides for silk-worm cocoons while articles made from silk can be found in the later headings of the Chapter. (1) In this Act There is a Classification Number for every product that anyone could ever wish to import. Subheadings have at least one dash before the description. %|`d0_2.K%|a0_r/9KN;|a0_ HTS: Harmonized Tariff Schedule Classification, Contingent Cargo Insurance for Freight Brokers, Dangerous Goods Documentation Preparation, Click here to view a detailed class syllabus, Intro to US Importing: Release & Entry Process, Intro to US Importing: Customs Entry, Related Requirements & Enforcement, Incoterms 2020: Export-Import Transaction Fundamentals, Incoterms 2020: Freight Forwarders & Customs Brokers, Incoterms 2020: Practical Concerns & Forwarder Issues at Time of Shipment, Import-Export Terms, Collections, & Letters of Credit, Import & Transit Requirements for Destination Countries International Exporters, Import & Transit Requirements for Destination Countries US Exporters, ATA Carnets Intro International Exporters, HTSUS Classification: Single Assessment & Certification, HTSUS Classification: Multiple Assessments & Certification, HTSUS Classification: Post Evaluation & Practice, Math Fundamentals for International Trade & Shipping, Forced Labor Prevention and Social Compliance Overview, Food and Drug Administration Regulated Imports, FTZs: An Introduction to US Foreign Trade Zones, HTSUS9801 Documenting & Classifying Goods Returned to the US, Harmonized Tariff System: Headings, Subheadings and Notes, The General Rules of Interpretation Rule 1 -6 and More (including 3 a,b,c), Harmonized System Classification Case Study 1 9, The WCO Explanatory Notes and Other References. Are you and the supplier related parties? 3. In 1981, President Ronald Reagan requested that the U.S.International Trade Commission prepare a draft of the U.S. tariff schedules using HTS nomenclature. Do you know how your goods are made, from raw materials to finished goods, by whom and where? If the importer does not have an import permit or if the "within access commitment" GIP has been closed for the year by FATDC, the goods are classified under the "over access commitment" tariff item, which attracts a higher rate of duty than the "within access commitment" tariff item for those goods. 1481? 8. PK ! If you are claiming a conditionally free or special tariff classification or provision for your merchandise (e.g., GSP, HTS Item 9802, NAFTA), how have you verified that the merchandise qualifies for such status? 202.512.1800.) GIR 5 deals with specific aspects of packaging. "tariff classification" means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff; 32.1(1) Subject to this section, every person who accounts for goods under subsection 32(1), (3) or (5) shall, at the time of accounting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System establish pursuant to section22.1 of the Statistics Act. Thus, agricultural products can be found in Section I, while more complex goods such as machinery and precision instruments can be found in later sections. The Explanatory Notes provide a . Tariff ProgramsFuture U.S. TRQ agricultural products can only be classified under a tariff item that contains the phrase "within access commitment" when the importer has a valid import permit specifying entitlement to the "within access commitment" rate of duty, issued by the Department of Foreign Affairs, Trade and Development Canada (FATDC). However, accurately classifying products is a challenge for many organizations and navigating the classification terms used by government . Please be sure to ask yourself the following questions prior to import. Suppose live broilers (fowls of the species Gallus Domesticus), weighing 180 grams, are being imported for domestic production. Subheadings are six digit codes, (e.g., 0803.10), which represent subdivisions of the heading providing greater product detail. These are known as first level Classification Numbers. GIR 1 specifies that goods must be classified according to the terms of the headings and the relative Section and Chapter notes. No consideration is to be given to the descriptions found in the subheadings, tariff items or statistical subdivision, when determining which heading is applicable. For the purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. GIR 6 specifies that the preceding process be repeated to classify goods at the six-digit "subheading" level. If so, have you followed the ruling and apprised appropriate CBP officials of those facts (i.e., of the ruling and your 28 compliance with it)? Goods that satisfy the conditions in any of the provisions of Chapter 98 (Special Classification Provisions Non-commercial) are to be classified under the appropriate classification number of that Chapter, rather than elsewhere in the tariff. APPAREL CLASSIFICATION WORKSHEET Coat Top-other Trouser T-shirt Vest Common Name: Scientific Name (Genus/Species): Wildlife Country of Origin: . The course can be completed in 22.5 hours or less and earns NCBFAA-registered students 20 CCS/CES continuing education credits. ~z\O+d[#c M9 z,N%8dS2g6zC7%TwZM1udHR:u@xv&`9IH=yg^%x]Gi (1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.
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