How Is The Harmonized System Nomenclature Structured?

HOW IS THE NOMENCLATURE OF THE HARMONIZED SYSTEM STRUCTURED?

Section. It is now composed of 21 categories and is expressed in Roman numerals. Example: IV. Prepared foods; beverages, alcoholic beverages and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine-containing products intended for ingestion of nicotine into the human body.

Chapter. Represented by the first two digits. In the current version it is composed of 96 categories. Example: Section IV, Chapter 22 Beverages, spirits and vinegars.

Item. Two digits are added to the right of the chapter to make up the heading. At this level there are 1228 headings in the current system. Example: Heading 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.

Subheading. This is the last level and is described by six digits; two more to the right, based on the heading. Today there are 5612 subheadings. Example: Subheading 2208.40 Rum and other spirits obtained by distillation of fermented sugar cane products.

Source: Harmonized System Nomenclature Edition 2022 (2025) World Customs Organization.


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