The Explanatory Notes contain technical descriptions of goods and practical indications for the classification and identification of products. The Explanatory Notes are drafted by the Harmonized System Committee and adopted by the Council; they then form the official interpretation of the Harmonized System at international level.
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Understanding the Harmonized Tariff System (HTS) Rules of Interpretation. General Rules; Additional U.S. Rules of Interpretation; Legal Notes; Sections and Chapters. Agricultural Products; Mineral Products; Chemical and Related Products. Terminology in the Legal Notes; WCO Explanatory Notes.