a classification of all physical objects (including electricity); it does not concern services. It is composed of the following legally binding elements: general rules for the interpretation of the HS, section and chapter notes, code numbers and the text of the classification (including indents). None of these elements is to be considered in isolation; indeed the precise significance of some entries can be understood only in relation to the section and chapter notes. In addition to the legally binding elements of the HS, there are also explanatory notes, which are not legally binding but are useful in interpreting the classification., kaupade kirjeldamise ja kodeerimise harmoneeritud süsteemi (nomenklatuuri) tõlgendamise üldised reeglid