Harmonized Tariff Schedule of the United States (2003)
Annotated for Statistical Reporting Purposes
GENERAL RULES OF INTERPRETATION
Classification of goods in the tariff schedule shall be governed by the following principles:
The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:
(a)Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided ...
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