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The tariff classification of goods shall be the determination of the subheading of the nomenclature based on the harmonized system or the subheading of any other nomenclature under which the goods are to be classified.
Classification is not used only to determine the rate of customs duties for a particular tariff code. It is also used to apply non-tariff measures.
Thus, even if all goods are with zero duty for customs purposes, classifications may also be necessary in relation to:
Here you will find the Explanatory Notes, some EU Regulations or GDC Instructions which they will help you in determining the tariff code of goods according to the CN of Goods into force.
Explanatory Notes of the Combined Nomenclature.
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