The document describes the structure and hierarchy of headings, subheadings and sub-subheadings in the Harmonized System for classifying goods. It provides examples to illustrate how: 1) A heading can be divided into 1-dash subheadings which are further divided into 2-dash subheadings, and so on to create multiple levels of subheadings. 2) Lower level subheadings provide increasingly specific descriptions of the products classified under higher level subheadings. 3) Subheadings at the same level of dashes can be compared, but not subheadings with different numbers of dashes.

1. • Subdividing a heading (subheading)
is extracting two or more groups (i.e.
1-dash subheadings) to a heading.
• Extraction from a 1-dash subheading
resulted to two or more groups
extraction (2-dash subheadings) and
so on..

2. • The resulting description of the extracted
subheadings are as follows:
1. The first, second, third and nth
subheadings have specific description;
and
2. The last subheading is the remaining
products, other than the previous
subheadings or commonly described as
“Other”.

3. 39.15 Waste, parings and
scrap, of plastics.
3915.10 - Of polymers of
ethylene:
3915.10.10 - - Of non-rigid
cellular products
3915.10.90 - - Other
3915.20 - Of polymers of
styrene
Hdg.Hdg. HS CodeHS Code DescriptionDescription
Waste, parings and
scrap, of plastics.
1- dash subheading
(Waste, parings and scrap
of ethylene)
2- dash subheading (Waste,
parings and scrap of non-rigid
cellular products of ethylene)
2- dash subheading (Waste,
parings and scrap of rigid
cellular products of ethylene)
1- dash subheading (Waste,
parings and scrap of styrene)

4. 39.15 Waste, parings and
scrap, of plastics.
3915.10 - Of polymers of
ethylene:
3915.10.10 - - Of non-rigid
cellular products
3915.10.90 - - Other
3915.20 - Of polymers of
styrene
Hdg.Hdg. HS CodeHS Code DescriptionDescription
Waste, parings and
scrap, of plastics.
2- dash subheadings are the
subdivisions of the 1-dash
description “Of polymers of
ethylene”only
1- dash subheadings are the first
degree subdivisions of the
heading “Waste, parings and
scrap, of plastics".
Subheadings with the same
dashes are comparable, never
compare subheadings with
different dashes

5. Structure of a heading having multiple –
dash subheadings.

6. 87.03 Motor cars and other motor vehicles principally
designed for the transport of persons (other than
those of heading 87.02), including station wagons and
racing cars.
8703.10 - Vehicles specially designed for travelling on snow;
golf cars and similar vehicles:
8703.10.10 - - Golf cars, including golf buggies
8703.10.90 - - Other
(8703.2) - Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
8703.21 - - Of a cylinder capacity not exceeding 1,000 cc:
8703.21.10 - - - Go-karts
(8703.21.2) - - - Motor cars (including station wagons, SUVs and sports
cars, but not including vans):
- - - - Completely Knocked Down:
8703.21.22 - - - - - Four-wheel drive
8703.21.23 - - - - - Other
……… 8703.22 - - Of a cylinder capacity exceeding 1000cc but not
exceeding 1,500 cc

7. 87.03 Motor cars and other motor vehicles ……
8703.10 - Vehicles specially designed for travelling on snow;
golf cars and similar vehicles:
- -
- -
(8703.2) - Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
First subdivision of heading 87.03 (Vehicles for
the transport of less than 10 passenger including
the driver): 1-dash HS subheading

8. 87.03 Motor cars and other motor vehicles …...
8703.10 - Vehicles specially designed for travelling on snow;
golf cars and similar vehicles:
8703.10.10 - - Golf cars, including golf buggies
8703.10.90 - - Other
(8703.2) - Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
Further subdivisions of the 1-dash subheading
(Vehicles specially…): the 2-dash AHTN
subheading
Further subdivisions of the 1-dash subheading
(Vehicles specially…): the 2-dash AHTN
subheading

9. 87.03 Motor cars and other motor vehicles …..
……(8703.2) - Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
8703.21 - - Of a cylinder capacity not exceeding 1,000 cc:
- - -
- - -
- - - -
- - - - -
- - - - -
……… 8703.22 - - Of a cylinder capacity exceeding 1000cc but not
exceeding 1,500 cc
2-dash HS subheading under the 1-dash (gasoline
engine): subdivided by their cylinder capacity

10. 87.03 Motor cars and other motor vehicles …..
(8703.2) - Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
8703.21 - - Of a cylinder capacity not exceeding 1,000 cc:
8703.21.10 - - - Go-karts
(8703.21.2) - - - Motor cars …..:
- - - -
- - - - -
- - - - -
……… 8703.22 - - Of a cylinder capacity exceeding 1000cc but not
exceeding 1,500 cc
3-dash AHTN subheading under the 2-dash (not
exceeding 1,000 cc): subdivided by kind of vehicle

11. 87.03 Motor cars and other motor vehicles …..
(8703.2) - Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
8703.21 - - Of a cylinder capacity not exceeding 1,000 cc:
8703.21.10 - - - Go-karts
(8703.21.2) - - - Motor cars …..:
- - - - Completely Knocked Down:
8703.21.22 - - - - - Four-wheel drive
8703.21.23 - - - - - Other
……… 8703.22 - - Of a cylinder capacity exceeding 1000cc but not
exceeding 1,500 cc
• 4-dash AHTN subheading under the 3-dash (motor
cars…): subdivided whether CKD or CBU
• 5-dash under the 4-dash subheadings: subdivided
whether four-wheel drive or not.

12. 87.03 Motor cars and other motor
vehicles …..
8703.10 - Vehicles specially designed for
travelling on snow and similar
vehicles
8703.10.10 - - Golf cars…
8703.10.90 - - Other
(8703.2) - Other vehicles, with spark-
ignition internal …:
Hdg.Hdg. HS CodeHS Code DescriptionDescription
Subheading 8703.10.90 is described as vehicle specially designed
for travelling on snow and similar vehicles other than golf cars
and golf buggies

13. 87.03 Motor cars and other motor
vehicles ..…
(8703.2) - Other vehicles, with spark-
ignition internal …:
8703.21 - - Of a cylinder capacity… :
8703.21.10 - - - Go-karts
(8703.21.2) - - - Motor cars (including station
wagons,…:
- - - - Completely Knocked Down:
8703.21.22 - - - - - Four-wheel drive
8703.21.23 - - - - - Other
Hdg.Hdg. HS CodeHS Code DescriptionDescription
Subheading 8703.21.23 is described as CKD motor cars of a cylinder
capacity not exceeding 1000 cc, with spark-ignition internal
combustion engine, other than the four –wheel drive and those that
are designed for traveling on snow, golf cars and similar vehicles