PL: Podpozycja | DE: Unterposition
Definition
A subheading is a six-digit code in the Harmonized System (HS), constituting the third level of tariff classification hierarchy — after the chapter (2 digits) and heading (4 digits). Subheadings divide tariff headings into more specific commodity groups based on additional criteria such as composition, dimensions, purpose, or value.
The HS contains approximately 5,600 six-digit subheadings. There are one-dash subheadings (marked with one dash '—' in the nomenclature text) and two-dash subheadings (marked with two dashes '— —'), the latter being further refinements of one-dash subheadings. Six-digit subheadings are uniform worldwide — every country using the HS interprets them identically.
For example, heading 0901 (coffee) is divided into subheadings: 0901.11 (coffee not roasted, not decaffeinated), 0901.12 (coffee not roasted, decaffeinated), 0901.21 (coffee roasted, not decaffeinated), etc. In the EU, HS subheadings are further extended with digits 7-8 (CN code) and 9-10 (TARIC).
The HS contains approximately 5,600 six-digit subheadings. There are one-dash subheadings (marked with one dash '—' in the nomenclature text) and two-dash subheadings (marked with two dashes '— —'), the latter being further refinements of one-dash subheadings. Six-digit subheadings are uniform worldwide — every country using the HS interprets them identically.
For example, heading 0901 (coffee) is divided into subheadings: 0901.11 (coffee not roasted, not decaffeinated), 0901.12 (coffee not roasted, decaffeinated), 0901.21 (coffee roasted, not decaffeinated), etc. In the EU, HS subheadings are further extended with digits 7-8 (CN code) and 9-10 (TARIC).