And so we proceed and take a look at the tariff headings described in Chapter 1.
The HS is hierarchical in structure. This means that product descriptions become more specific as you move from the tariff heading level to the tariff subheading levels.
This also means that classification of goods begins first with identifying the correct tariff heading.
A tariff heading is indicated by a 4-digit Code.
In Chapter 1, there are 6 tariff headings: 01.01; 01.02; 01.03; 01.04; 01.05; and 01.06. Each tariff heading refers to a specific animal group.
Live horses fall under tariff heading "01.01" because its product description reads "Live horses, asses, mules and hinnies".