Classification of Goods: Tariff Schedule and General Rules determine correct tariff headings and duty treatment for imports. Methodology for classification fixes tariff headings using a hierarchical coding structure with four digit headings, six digit subheadings and eight digit tariff items; legal classification depends on the texts of Section, Chapter and Subheading Notes, Supplementary Notes and the General Rules for Interpretation, applied sequentially, with HS Explanatory Notes and trade meaning guiding interpretation and administrative instruments, circulars and Advance Rulings ensuring uniformity and statistical qualifiers improving product identification.