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OPRE 6382 Review of GRIs & Notes

TestTrack Learning Management System
A Guide to the Harmonized Tariff Schedule of the United States
Reading the Harmonized Tariff Schedule - Part 1
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Review of GRIs and Notes
So far, you have learned how to locate an item by section and by chapter and you know that reviewing GRIs, GNs,
Section Notes, Chapter Notes, U.S. Notes, and Statistical Notes provides further information about classification.
The table below summarizes some key points about the different types of notes.
Summary of HTS Notes
General Rules of
Outline the method used to determine a product’s classification.
Meant to be applied in sequence to particular goods until they can be classified.
Rules for applying the HTS.
General Notes
Explain the various rates of duty in the HTS, the countries to which they pertain, and any rules or
conditions that must be met to obtain particular tariff treatment.
Provide authoritative guidance on many aspects of tariff structure and programs.
Cover the treatment of goods imported under a preference program or a free trade agreement
Section Notes
May dictate the use of particular terms or the meaning of stated principles in the covered
May state which goods are included in, or excluded from, the section.
Internationally prescribed and may not be changed by the United States.
May contain “heading notes” or “subheading notes” that explain the coverage of an individual 4or 6-digit HS provision.
Chapter Notes
In chapters 98 and 99, chapter notes may establish the criteria for obtaining the duty treatment
in those chapters.
Will also explain whether duty rates are applied in addition to, or in place of, the otherwise
applicable rate in chapters 1-97.
Known as U.S. Notes in chapters 98 and 99.
U.S. Notes
Enacted by Congress, or proclaimed by the President.
Define terms in, or coverage of, the 8-digit U.S. subheadings.
Cannot expand or narrow the legal meaning and coverage of the international legal notes.
Define terms used at the 10-digit (statistical reporting number) level.
Statistical Notes
Explain how import and export data are to be reported.
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