[Journal:] Global Trade and Customs Journal [ISSN:] 1569-755X [Volume:] 3 [Issue:] 2 [Pages:] 61-67
Wolters Kluwer International, Alphen aan den Rijn
The fundamental rules for the classification of goods into a customs tariff that complies with the Harmonized System (HS) for the description and coding of goods, are six general rules that apply worldwide. This article examines the six basic rules of classification and explains their usage. Understanding these basic principles enables users around the globe to uniformly apply customs tariffs that are based on the HS nomenclature.