4 Terms
HS Revision Cycle
The WCO revises the Harmonized System approximately every five years, adding headings for new products and restructuring obsolete categories — requiring importers to verify that classifications remain valid after each new edition takes effect.
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HS vs. HTSUS Divergence
The HTSUS conforms to the international HS at the 6-digit level but diverges through U.S.-specific 8-digit subheadings, additional U.S. notes, and independent national classification decisions — meaning a foreign country's classification of identical goods is not controlling for U.S. purposes.
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WCO Classification Opinions
WCO Classification Opinions are formal decisions of the Harmonized System Committee on how specific goods should be classified in the HS — persuasive authority in U.S. practice, with weight depending on U.S. voting position and the opinion's direct applicability.
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WCO Explanatory Notes
The WCO Explanatory Notes are the official commentary on the Harmonized System — persuasive but not legally binding in U.S. classification, they are the most authoritative external guide to HS heading scope and intent.
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