On 6 May, 2015, the WCO published tables correlating the 2012 and 2017 versions of the Harmonized System (HS) (Table I and Table II), as drawn up by the WCO Secretariat in accordance with instructions received from the Harmonized System Committee. The WCO website explains:
Though these Correlation Tables were examined by the Harmonized System Committee, they are not to be regarded as constituting classification decisions taken by that Committee; they constitute a guide published by the Secretariat and whose sole purpose is to facilitate implementation of the 2017 version of the Harmonized System. They do not have legal status.
During the discussions within the Review Sub-Committee and the Harmonized System Committee aimed at amending the HS Nomenclature, several differing views emerged concerning the present classification of certain goods, without the Committee ruling officially on their classification. It was agreed that the Tables should be as comprehensive as possible and thus include correlations supported by several Contracting Parties, even if the subheadings mentioned did not reflect the views expressed by the majority within the Committee. The Correlation Tables might be subject to further amendments or changes. The most recent version is reproduced on this Web site.
Table I establishes the correlation between the 2017 version and the 2012 version of the HS. It contains remarks opposite certain correlations briefly specifying the nature of the goods transferred. In many cases, reference has also been made to the amended legal provisions.
The left-hand column of Table I refers to the HS 2017 code numbers whose scope has been changed compared with HS 2012, or which have been introduced as new entries. The centre column contains the corresponding HS 2012 code numbers, and may be preceded by “ex”. This prefix indicates that the corresponding HS 2017 entry contains only part of the referenced subheading. For example, new subheadings 0304.56 and 0304.57 contain a part of the HS 2012 code number 0304.59, which are, therefore, preceded by “ex”. The other part of HS 2012 code number 0304.59 is covered by subheading 0304.51, the scope of which has been expanded, or remains in subheading 0304.59.
In some cases, however, the code number has been changed though its content remains the same. For example, subheadings 2939.71 and 2939.79 (HS 2017) have the same scope as HS 2012 code numbers 2939.91 and 2939.99, respectively. The renumbering was necessary because of the expansion of the scope of heading 29.39.
In other cases, the code number has not been changed, although the scope of the subheading did change, in particular when it concerned so-called residual subheadings. For example, code number 8472.90 has not been changed, despite the fact that the subheading now also covers the content of HS 2012 heading 84.69 (deletion of heading 84.69 due to the low volume of trade).
Table II establishes the correlation starting from the 2012 version to the 2017 version of the HS. It is simply a mechanical transposition of Table I and therefore includes no remarks.
Table II contains the HS 2012 code number references in the left-hand column, with the corresponding HS 2017 entry in the right-hand column. The prefix “ex” is used in the same way as it has been used in Table I, i.e., to indicate that only a part of the subheading concerned is covered by the code number referred to in the left-hand column.
For additional information about the Correlation Tables, you are advised to contact your national Customs administration. Click here for e-mail addresses of officials responsible for Harmonized System matters in national administrations, which may advise you in matters related to HS classification, decisions taken by the HS Committee and policy matters.
