When classifying goods in tariffs, in addition to taking into account sections, chapters, headings and subheadings, it is essential to consult the legal notices and explanations. Below we will learn more about the legal notice. In short, the legal notices, as well as the general rules of interpretation, constitute the legal justification for tariff classification. In addition, it should be noted that they are mandatory for all countries party to conventions that use the Harmonized System. Legal notices are complementary texts that describe in detail the content and scope of sections, chapters or subtitles; so that they help to define the correct tariff code. Therefore, it is important to read them before deciding on a title for the property, as these inscriptions are crucial in the procedure and almost all sections and chapters and some subtitles present them immediately after the title. Ieralpyme.org. (2013). Tariff Classification Guide. Based on Ieralpyme.org: www.ieralpyme.org/noticias/guia-clasificacion-arancelaria-496.html Correspond to those intended to make known the meaning of the different terms with regard to the use and application of these terms in the tariff tariff.
They determine the meaning of certain terms used in the nomenclature. Example: “The term dextrin used in heading No 35.05 refers to starch degradation products whose content of reducing sugars, expressed as dextrose on the dry matter, does not exceed 10%.” Rodriguez, A., Fonseca, M., Quesada, G., & Ugalde, V. (n.d.). Classification workshop. According to www.kerwa.ucr.ac.cr/bitstream/handle/10669/11164/TALLER%20CLASIFICACION.pdf?sequence=7&isAllowed=y example: “Except in the cases provided for in Note 3 to this chapter, heading 49.01 does not contain publications primarily devoted to advertising (e.g. brochures, leaflets, trade catalogues, directories of professional associations, tourist advertising). These publications are classified in heading No 49.11. An example is Note 1 to Chapter 17 SUGAR AND CONFECTIONERY, which reads as follows: (c) Medicinal products and other products of Chapter 30. (a) confectionery containing cocoa (heading No 18.06); These are those which list a list of goods listed in a particular heading or subheading. They specify the rule to be followed in the case of the possibility of applying two or more items to a property. They shall determine the content of a heading in the nomenclature on the basis of (physical) size or scientific criteria or on the basis of merceological characteristics: Example: `Cards, discs and rolls of heading No 92.09 belong to this heading, even if they are equipped with the instruments or apparatus for which they are intended.` rolls, tubes) weighing not more than 1 000 g, including the support; General Secretariat of the Andean Community. (July 2007).
Common nomenclature of the Andes. Obtained from the Andean Community: www.comunidadandina.org/StaticFiles/201164225440libro_atrc_nomenclatura.pdf You classify in certain headings goods which, although not included in the heading of the corresponding heading, must be included for reasons of analogy or a better order of classification. The legal notice can be classified as follows:. (b) are ready for use as sewing thread; and it is they who are intended to dispel any doubt about the distinction between analogue products and their modes of preservation, which apparently broadens the content of the position. The above notes may include one of the following three profiles: Example: “In this chapter, any reference to paper, unless otherwise stated, includes cardboard, regardless of thickness or weight per m2.” • By EXCLUSION we mean notes in which a product is contained in the section or chapter, which it “calls”, but is included in another section or chapter due to other principles such as its use or its function. They are mainly used to indicate the priority of positions by excluding certain products. (b) chemically pure sugars (other than sucrose, lactosa, maltose, glucose (levulose)) and other products of heading No 29.40; For example, Note 5 to Section XI TEXTILES AND ARTICLES THEREOF reads as follows:.
