Section notes
Legal provisions at the beginning of each HS section defining the scope and exclusions applicable to its chapters.
Section notes are legal provisions appearing at the beginning of each of the 21 Harmonized System sections. They have force of law and must imperatively be consulted before any tariff classification, as they define the section's scope and may exclude certain goods from its chapters.
Section notes serve several functions: they define terms used in the section (for example, the definition of "base metals" in Section XV), they exclude certain categories of goods (for example, plastic parts are excluded from Section XI - textiles), and they establish classification rules specific to the section.
Under GIR 1, section notes have the same legal authority as heading texts. In case of apparent conflict between a heading text and a section note, the note prevails as it defines the framework within which headings must be interpreted.
Section notes are supplemented by chapter notes and subheading notes, providing additional clarifications at more detailed nomenclature levels. Together, these notes constitute the "legal text" of tariff classification.