The Explanatory Notes, while not an integral part of the Harmonized System Convention, constitute its official interpretation, of which they form an indispensable complement.
These Notes do not constitute an exhaustive or definitive commentary on the general scope of the headings and subheadings of the Harmonized System, but they must always be read in strict accordance with the legal texts of the System itself, without dissociating them from the Interpretative Rules and the Section and Chapter Notes.
The Explanatory Notes to the Harmonized System, therefore, follow the systematic order of presentation of the System and provide indications on the scope of each heading, as well as the main articles included in each one and the excluded texts, accompanied by technical descriptions—appearance, properties, method of production, uses, among others.
Subheading Explanatory Notes are also established to clarify their content and scope.
| Notes according to scope of application | Example |
|---|---|
| To the entire nomenclature | Note 2 to Section I "Unless otherwise specified, any reference in the Nomenclature to dried or desiccated products also includes dehydrated, evaporated, or freeze-dried products." |
| To one or more sections | Note 1 to Section I "In this Section, any reference to a particular genus or species of animal also applies, unless otherwise specified, to young animals of that genus or species." |
| To one or more chapters | Note 8(a) to Section XI "Made-up articles, as defined in Note 7 above, are not classified in Chapters 50 to 55 and 60 or, unless otherwise provided, in Chapters 56 to 59." |
| To one or more headings | Note 3 to Chapter 22 "For the purposes of heading 22.02, 'non-alcoholic beverages' means beverages of an alcoholic strength by volume of 0.5% or less. Alcoholic beverages are classified, as appropriate, in headings 22.03 to 22.06 or in heading 22.08." |
| To one or more subheadings | Subheading Note 1 to Chapter 70 "In subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the term leaded crystal only includes glass containing 24% or more by weight of lead monoxide (PbO)." |
| Notes according to their function | Example |
|---|---|
| Expansions | Note 2 to Chapter 8 "Refrigerated fruits and other nuts shall be classified in the same headings as the corresponding fresh fruits and nuts." |
| Restrictive | Subheading Note 2 to Chapter 4 "In subheading 0405.10, the term butter (lard) does not include dried butter (lard) or ghee (subheading 0405.90)." |
| Inclusive | Note 1 to Chapter 48 "In this Chapter, unless otherwise specified, any reference to paper also includes paperboard, regardless of thickness or weight per square meter." |
| Exclusions | Note 5 to Chapter 32 "In this Chapter, the term 'coloring materials' does not include products of the kinds used as fillers in oil paints, even if they are also used as coloring pigments in water-based paints." |
| Classification | Note 2, paragraph 2 of Chapter 92 "Cards, discs, and rolls of heading 92.09 are classified in this heading, even if presented with the instruments or apparatus for which they are intended." |
| Definitions | Note 10 to Chapter 71 "For the purposes of heading 71.14, articles of goldsmithing include such items as tableware, dressing tableware, writing desks, smoking accessories, interior ornaments, and articles for religious purposes." |
| Clarifications | Note 1 b) to Chapter 10 "This Chapter does not cover hulled or otherwise processed grains. However, hulled, whitened, polished, glazed, scalded, or broken rice is classified under heading 10.06." |
| Mixed or combined | Note 1, paragraph 2 of Chapter 39 "In the Nomenclature, the term plastic also includes vulcanized fiber. However, this term does not apply to the textile materials of Section XI." |