PL: Pozycja taryfowa | DE: Tarifposition
Definition
A tariff heading is a four-digit code in the Harmonized System (HS) and Combined Nomenclature (CN), constituting the second level of goods classification hierarchy — after the chapter (2 digits). Tariff headings group goods with similar characteristics, materials, or purposes within a given chapter.
The Harmonized System contains approximately 1,200 four-digit headings, divided into six-digit subheadings (approx. 5,600). Each heading has an official goods description and may be covered by section and chapter notes that specify its scope. For example, heading 8471 covers 'automatic data processing machines' (computers), while heading 6110 covers 'jerseys, pullovers, cardigans' of knitted fabric.
The tariff heading is a key element of classification because it determines further specification at the HS subheading, CN code, and TARIC levels. Under General Interpretive Rule 1, the terms of the heading are the first classification criterion — before considering further rules.
The Harmonized System contains approximately 1,200 four-digit headings, divided into six-digit subheadings (approx. 5,600). Each heading has an official goods description and may be covered by section and chapter notes that specify its scope. For example, heading 8471 covers 'automatic data processing machines' (computers), while heading 6110 covers 'jerseys, pullovers, cardigans' of knitted fabric.
The tariff heading is a key element of classification because it determines further specification at the HS subheading, CN code, and TARIC levels. Under General Interpretive Rule 1, the terms of the heading are the first classification criterion — before considering further rules.