The HS provides a logical structure which consists of 97 Chapters (some countries also have chapters 98 and 99), arranged in 21 Sections. Each chapter is identified by a four-digit heading, which in turn contains 6-digit subheadings. The first two digits of an HS code indicate the Chapter, and the next two digits indicate the order of the heading in the Chapter. Thus, heading 10.01 is the first heading of Chapter 10. In addition, most of the headings are subdivided into 1-dash subheadings. Where necessary, the subheadings are further subdivided into 2-dash subheadings identified by a 6-digit code (HS code).
The HS comprises over 5,000 separate groups of goods identified by a 6-digit code.
The first four digits correspond to the relevant heading number, while the fifth and sixth digits identify the one- and two-dash subheadings respectively. The absence of subheadings is indicated by a zero.
• HS code 0803.00 means the third heading of Chapter 8, which has not been subdivided.
• HS code 0101.10 means the first heading of Chapter 1, first subheading which has not been further subdivided.
• HS code 0303.11 means the third heading of Chapter 3, first two-dash subheading of the first one-dash subheading.