Legal Note Types

A chapter or section note that redirects classification of specified goods to a different chapter or section — simultaneously excluding goods from one scope and directing them to their correct classification home.

A chapter or section note that assigns a specific meaning to a term used in one or more headings — controlling how that term is interpreted for classification purposes within the chapter or section.

A chapter or section note in the HTSUS that explicitly removes specified goods from the chapter or section — overriding any heading that might otherwise describe them.

A chapter or section note that extends classification coverage to goods that heading text alone might not capture — legally expanding the scope of one or more headings within the chapter.

A chapter or Additional U.S. Note establishing a tariff-rate quota — setting the conditions under which goods receive a lower in-quota duty rate versus the higher over-quota rate.