HTSUS Snippets and Fragments
For the most part, the Harmonized Tariff Schedule of the United States has an internal logic and consistent format that eases navigation. Most of us who work with the HTSUS can easily communicate about Sections, Chapters, Headings, and Subheadings. There is, however, the occasional need to talk about the fragments of text that are neither subheadings, nor tariff items, nor statistical breakouts. They are the un-numbered lines. Take, for example, 8504.90, the subheading for parts of electrical transformers and similar products. 8504.90 is the subheading. The first tariff item below the subheading is 8504.90.20 covering printed circuit assemblies that fit within the scope of the un-numbered language between 8504.90 ("Parts") and 8504.90.20 ("Printed circuit assemblies"). There are two more of these un-numbered subdivisions below 8504.90.41. Normally, this oddity would not merit any discussion. For classification purposes, it is pretty clear that these un-numbered sn