Tariff heading

A tariff heading is the 4-digit code constituting the basic classification level in the Harmonized System. The first two digits identify the chapter (01 to 97) and the following two the heading within that chapter. The HS contains approximately 1,200 headings across 97 chapters and 21 sections.

Each heading is defined by a text describing the goods it covers. These texts, combined with section and chapter notes, constitute the "legal text" of classification under GIR 1. The text must be read in its entirety and in the context of applicable notes.

Headings are then subdivided into subheadings at 6 digits (international HS level), then 8-digit subheadings (EU Combined Nomenclature level), and finally 10-digit codes (TARIC level). Each level adds further precision to the classification.

Correct identification of the 4-digit heading is the fundamental step in tariff classification. An error at this level automatically leads to incorrect classification at all lower levels, with potentially serious consequences for applicable duties, commercial policy measures, and regulatory formalities.