Legal notices are complementary texts in which the content and scope of sections, chapters or subheadings are listed; so that they help define the correct tariff code. Therefore, it is important to read them before deciding on a heading of the goods, as these entries are procedural determinant and almost all sections and chapters as well as some subheadings are listed immediately after the title. When classifying goods into tariffs, it is essential to consult the legal notices and explanations in addition to taking into account the sections, chapters, headings and subheadings. In the following, we learn more about the legal notice. The legal notices can be classified as follows: For example, Note 1 to Chapter 17 SUGAR AND CONFECTIONERY is cited as follows: For example, Note 5 to Section XI TEXTILES AND ARTICLES THEREOF READS AS FOLLOWS: (b) ready for use as sewing thread; (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose (levulose)) and other products of heading No 29.40; These are those whose objective is to remove any doubt as to the distinction between similar products and their extraction methods, which seems to broaden the content of the heading. In summary, it can be said that the legal notices, together with the general rules of interpretation, constitute the legal justification for tariff classification. In addition, it should be noted that they are binding on all countries party to conventions using the Harmonized System. General Secretariat of the Andean Community. (July 2007). Common Andean Nomenclature. For example, www.comunidadandina.org/StaticFiles/201164225440libro_atrc_nomenclatura.pdf in heading No 30.02 modified immunological products are defined only as monoclonal antibodies (ACM, MAB, MAK), antibody fragments, antibody conjugates and antibody fragment conjugates. These are goods containing a list of goods classified under a particular heading or subheading.

Ieralpyme.org. (2013). Tariff Classification Guide. Obtained from Ieralpyme.org: www.ieralpyme.org/noticias/guia-clasificacion-arancelaria-496.html example: “For subheadings 1701.11 and 1701.12, “raw sugar” means sugar which, by weight of sucrose, in relation to the dried product, contains a sucrose content corresponding to a polarimetric value of less than 99,5.” coils, tubes) weighing not more than 1 000 g; including support; (a) confectionery containing cocoa (heading No 18.06); Example: “With the exception of Note 3 to this chapter, heading 49.01 does not include publications principally devoted to advertising (brochures, leaflets, trade catalogues, directories of trade associations, tourism advertising, etc.). These publications fall under heading 49.11. Example: `The term dextrin, used in heading No 35.05, means starch breakdown products whose reduced sugar content expressed as dextrose on the anhydrous substance does not exceed 10 % by weight. They correspond to those intended to make known the meaning of different terms according to their use and application in the tariff. Example: “Goldsmiths of heading 71.14 are articles such as dishes, toiletries, desks, smokers, interior fittings, cult articles.” They determine the meaning of certain terms used in the nomenclature. Example: “Cards, diskettes and reels of heading No 92.09 fall in this heading even if they are put up with the instruments or apparatus for which they are intended”. Example: “In this chapter, unless otherwise specified, any reference to paper includes paperboard, regardless of thickness or weight per m2.” They are mainly used to indicate the priority of headings by excluding certain products. The above annotations can represent one of three profiles: They indicate the rule to be followed in the case of the possibility of applying two or more positions to an asset.

They determine the content of a heading of the nomenclature on the basis of (physical) dimensions, scientific criteria or commercial characteristics: Example: “The expression petroleum oils or oils obtained from bituminous minerals, used in heading No 27.10, applies not only to petroleum oils or oils obtained from bituminous minerals, but also to similar oils; and those consisting mainly of mixtures of unsaturated hydrocarbons in which the non-aromatic constituents outweigh the weight of the aromatic constituents, regardless of the method of extraction. Rodriguez, A., Fonseca, M., Quesada, G., & Ugalde, V. (n.d.). Classification workshop. Related to www.kerwa.ucr.ac.cr/bitstream/handle/10669/11164/TALLER%20CLASIFICACION.pdf?sequence=7&isAllowed=y They classify in certain items items which, although not included in the corresponding heading, must be included for reasons of analogy or a better order of classification. • By EXCLUSION, we mean annotations in which a product is included in the section or chapter that calls for it, but is included in another section or chapter due to other principles such as its use or function. `For products of heading Nos 52.04, 54.01 and 55.08, `sewing thread` means twisted yarn or yarn which satisfies all of the following conditions:. (c) medicinal products and other products covered by Chapter 30. ».