What is the nomenclature made up of?
The nomenclature is divided into 21 sections. The sections consist of a total of 99 chapters (chapters 98 and 99 are reserved for special purposes). You can take a look at the sections and chapters on the page about the Finnish Customs Tariff (only in Finnish).
As laid down in interpretation rule 1, the titles of the sections, chapters and sub-chapters of the nomenclature are only there for ease of reference. For legal purposes, the classification is determined according to the terms of the headings and any relative section or chapter notes. It is important to remember that some of the notes define expressions that have a bearing on the whole nomenclature.
Take, for example, note 3 of chapter 5: Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’. In other words, note 3 of chapter 5 also influences the classification of goods belonging to, for example, heading 9601.
According to note 3 of chapter 5, all goods made of animal teeth should be classified under heading 9601 10, not heading 9601 90.