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Question #2

Which of the following statements does NOT correctly describe the function of section and chapter notes in the HTSUS?
    1. Section and chapter notes define the scope or limits of a heading or subheading.
    2. Section and chapter notes provide lists of goods excluded from inclusion in a particular section, chapter, heading, or subheading.
    3. Section and chapter notes have the same legal weight as the headings themselves.
    4. Section and chapter notes are usually helpful to the classifier whenever a heading or subheading in the applicable section or chapter is being considered.
    5. Section and chapter notes have the same legal weight as the chapter titles.

How to find the answer

First note that question is asking for what does not correctly describe the function of the section and chapter notes in the HTSUS.

What do they mean by function? Maybe easy words to understand would be role or purpose.

The role of the section and chapter notes are described in the first rule of the GRI's.

"The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions"

E. Section and chapter notes have the same legal weight as the chapter titles. - does not correctly describe the role of the section and chapter notes.

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