Chapter notes
Legal provisions at the beginning of each HS chapter specifying definitions, inclusions, and exclusions.
Chapter notes are legal provisions placed at the beginning of each of the 97 Harmonized System chapters. Like section notes, they have force of law and constitute an essential element of the tariff classification process in accordance with GIR 1.
Chapter notes serve to precisely define the chapter's scope: which products are included, which are excluded, and how to handle borderline cases. For example, Chapter 71 notes define "precious metals", "rolled precious metals", and "precious stones".
Some chapter notes contain specific classification rules that modify or supplement the General Interpretive Rules for the chapter's goods. For example, Chapter 39 notes (plastics) establish differentiation criteria between primary forms and semi-finished products.
Chapter notes interact with section notes hierarchically: in case of conflict, the chapter note is generally more specific and prevails over the section note for goods falling within that chapter. Systematic consultation of notes is an indispensable step in any rigorous tariff classification.