Terminology and Punctuation Marks in HS Classification
Despite common perceptions that the Harmonized System is all about numbers, it is all about words and phrases.?But these usually need punctuation when put together to ensure that they are unambiguous, especially in legal texts like the HS.?“Let’s eat Dad” instead of “Let’s eat, Dad” may be funny in English class, but not as a legal direction!
The big four for the HS are commas, semi-colons, colons and periods. As we don’t normally get to use colours in writing the HS, we will use them to accentuate this article.
Features and Styles of the Terms of Headings
There is a difference between punctuation marks which are used in a normal text and the one used in the HS. It is also important to note that several heading texts have broad meanings but some of heading texts have a specific meaning.
Article with broad meanings
Some of the terms of headings refer to a specific product or article (for example heading 04.09 “Natural honey”, heading 12.03 “Copra”, heading 96.04 “Hand sieves and hand riddles”.
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Terms of headings having broad meanings, for example, heading 39.26“other articles of plastics” is a basket heading of Chapter 39 (for articles of plastic) and covers office and school supplies, articles of apparel and clothing accessories (gloves etc), fittings for furniture made of plastic, if those articles are not referred to in other headings. Another example is heading 09.01, which includes “coffee” roasted or not roasted and whether or not decaffeinated. The heading includes coffee in husks and skins and coffee substitutes containing coffee in any proportion.
Punctuation Marks
Terms of the heading with Semi-colon (;) Some of heading texts include independent items which are divided by semicolon (;). This means that the semicolon(;) has two functions, as a full stop (.) and it separates the terms of heading into parts of different scopes.
For example, heading 42.02 reads :
“1)Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle-cases, binoculars cases, camera cases, gun cases, holsters and similar containers; 2)travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarettes-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or
wholly or mainly covered with such materials or with paper”
The commodities listed before the semi-colon in the terms of the heading (part 1 above) have no limitation regarding their materials content. On the other hand, the latter ones after the semi-colon in the terms of the heading (part 2 above) must be made ‘of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper’.
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Terms of heading with comma(s)(,)
In the Harmonized System, Commas (,) are distributive. This means that in the terms of the heading, a description after the last comma applies to all the goods previously mentioned.
For example, heading 69.11 reads:
“Tableware, kitchenware, other household articles and toilet articles, of porcelain or china”
This expression implies that the tableware and kitchenware must be of porcelain or china and that other household articles and toilet articles must also be of porcelain or china.
One-dash terms of subheading with a colon (:)
When a colon (:) appears at the end of one-dash subheading text, it indicates that the one dash subheading is further divided into two-dash subheadings.
Example:
01.03 Live swine.
0103.10.00 - Pure-bred breeding animals
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- Other:
0103.91.00 -- Weighing less than 50 kg
0103.92.00 -- Weighing 50 kg or more
The one dash subheading text (pure bred breeding animals does not have a colon (:) and therefore, not further subdivided. On the other hand, the one dash subheading (Other) has a colon (:) meaning that it is further subdivided into weighing less than 50kgs and weighing 50kgs or more.
Special Provisions
Some of the legal Notes have the expression “otherwise require”. This means that if other legal provisions provide different views to those notes, they are given preference.
For example, Note 1 to Chapter 25 reads:
“Except where the context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or washed with chemicals to eliminate impurities without changing the structure of the product, but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.”
On the other hand, the text of heading 25.07 reads “Kaolin and other kaolinic clays, whether or not calcined.”
In this case, the provision of the terms of heading 25.07 is given preference to Note 1 to Chapter 25.
In addition, certain phrases and punctuation patterns have very specific uses and meanings. These are detailed in the following sections.
Terminology in Tariff Item Descriptions
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Punctuation: Punctuation is important in interpreting the wording of the Tariff.
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Semi-colons, colons and commas are used for very specific purposes.
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A semi-colon(;) in a Tariff Item indicates a full stop and that the portions of the Tariff Item divided by means of a semi-colon are separate and distinct from each other.
Take, for example, a description such as that given for heading 84.21:
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
This description refers to two separate product groups centrifuges and filtering or purifying machinery and apparatus. The qualifying phrase, including centrifugal dryers refers only to the first product group, whereas the qualifying phrase for liquids or gases refers only to the second.
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Colons (:) are used to indicate that additional information follows which pertains to the goods specified. Most commonly, it means that the product being described at one level is further divided at the next level down by some characteristic such as the material it is made of or whether it includes a certain part or performs a certain function.
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For example, the text for Subheading 8501.30 is worded Other DC motors; DC generators:. It is further divided into a second level of Subheadings that describes various types of motors and generators ie. 8501.31, Of an output not exceeding 750 W, 8501.32, Of an output exceeding 750 W but not exceeding 75 kW, etc.
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Commas (,) are used to separate a list or series of goods within the product groups delineated by the semi-colons. At the end of a product group, a comma is used to separate the descriptor phrase from the list of goods to which it applies.
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And/Or: The word 'And' is used in the same way as a comma, to connect items in a series which are all to be included together. 'And' may also be used when there is more than one condition which pertains to an item as in footwear with outer soles of leather and uppers of canvas. This means that the footwear must satisfy both conditions in order to be classified here.
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The word 'Or' is generally used to show that alternatives exist. For example, in heading 73.20, Springs and leaves for springs, of iron or steel, the product in question can be made of either metal in order to be classified in that Heading.
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Other: The word 'Other' is very important in the Tariff and can be a little tricky. It can occur on any level. At each level of the Tariff, the product in question is divided into groups. Typically, the first few groups on a given level are described specifically, with products that don't fit into any of these groups put into an Other category.
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For example, the Heading 73.20 refers to Springs and leaves for springs, of iron or steel. It is divided at the six digit level into 7320.10.00, Leaf springs and leaves therefor, 7320.20, Helical springs and 7320.90, Other. The Other refers to springs that do not fit into the other two groups. However, 7320.90 is also divided further, into 7320.90.10, Disc springs of a kind used in machine tools for working metal. and 7320.90.90, Other. Note that the digits 90 at every level are reserved for the Other category.
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Terminology in the Legal Notes
Special terminology is also sometimes used in the Legal Notes portions of the Tariff.
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Throughout the Nomenclature: One commonly used phrase is 'Throughout the Nomenclature'. This is used in case in which words or expressions are defined in the notes for a specific Chapter or Heading, but the definition will apply throughout the whole Tariff. On the other hand, if these words are not used in a definition given in the notes for a particular Section or Chapter, the definition should be taken as applying only to that Section or Chapter.
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Inter Alia: This means "among other things". Typically it is used with a list of similar objects to indicate that the list is not exhaustive, and the classification is not restricted to just what is listed.
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Mutatis Mutandis: The literal definition is "making due alteration for detail". When this wording is found in the Tariff, it allows an individual to make alterations for small specific details in order to complete classifying the item being imported.
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Context: The phrases 'Except where the context otherwise requires' and 'Unless the context otherwise requires' mean that in those cases in which the Chapter or Section Notes are incompatible with the Heading/Subheading Notes or the text of Headings and Subheadings, the lower level notes and text will prevail.
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Terms of Headings/Subheadings: give a descriptive name to; call by a specified term.
