1. The Structure of the Harmonized System (HS)
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2. Objectives To identify the structure of the Harmonized System
To outline the principles used in the arrangement of the HS
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3. Introduction The HS comprises; Sections Chapters Headings Subheadings
General Rules for the interpretation of the system(GIRs)
Legal notes
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4. 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
Headings- more specific
Subheadings (HS code) identified by a 6-digit code, very narrow range/very specific

5. Structure of the HS 21 Sections 96 Chapters(2 digit)
1224 Headings(4 digits)
5212 Subheadings(6digits)
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6. 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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7. Principles cont..d Stage of processing Live Cattle Hides Shoes
Sect.I Sect.VIII Sect.XII
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8. 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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9. 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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10. Principles of the arrangement of Chapters
Materials content
Example;
Rubber –Chapter 40
Wood - Chapter 44
Cotton- Chapter 52
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11. Arrangement of Chapters cont...
Usage or function
Pharmaceutical Chapter 30
Motor Vehicles Chapter 87
Arms and Ammunition- Chapter 93
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12. Principles cont..d Stage of processing or manufacture
Paper Pulp Chapter 47
Paper Chapter 48
Books Chapter 49
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13. 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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14. 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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15. Structure cont..d Division of Chapters into sub-Chapters
A Chapter may be subdivided into sub-
Chapters to identify certain classes of
goods within the Chapter.
This shows a level of processing or a
combination thereof .
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16. 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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17. 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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18. 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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19. 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 Finished articles e.g. Zinc tubes
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20. 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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21. Structure Cont..d For Example ; 84.44 Heading
Subheading (International level HS code)
Regional subheading or Tariff number.
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22. 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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23. Conclusion Hierarchical structure of the HS
Sections/Chapters/Heading/subheading/and GIRs/Notes
Principles used in the arrangement of the nomenclature
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24. The end
THANK YOU
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