The expressions " section ", " Chapter " and " tariff heading " shall mean respectively sections, Chapters and tariff headings in the customs cooperation Council nomenclature for the classification of goods in customs tariffs.
For ease of reference, each tariff heading is identified by a code number which is used, inter alia, for the purposes of Customs declarations. For those countries or Customs or Economic Unions using a tariff based on the Customs Co-operation Council Nomenclature, this code number may be the Customs Co-operation Council Nomenclature heading number.
In certain countries the term "Tariff item" is used instead of "Tariff heading".
