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The Harmonized Commodity Description and Coding System , also known as the Harmonized System ( HS ) of tariff nomenclature is an internationally standardized system of names and numbers to classify traded products. It came into effect in 1988 and has since been developed and maintained by the World Customs Organization (WCO) (formerly the Customs Co-operation Council), an independent intergovernmental organization based in Brussels , Belgium .

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39-452: It is used by over 200 WCO member countries and economies as a basis for their Customs tariffs and for the collection of international trade statistics as well as many other purposes. The HS is organized logically by economic activity or component material. For example, animals and animal products are found in one section of the HS, while machinery and mechanical appliances are found in another. The HS

78-468: A historical series published in Picture Frame Magazine , these early "framed panel paintings were made from one piece. The area to be painted was carved out, leaving a raised framing border around the outside edge, like a tray. The whole piece was then gessoed and gilded. Painting the image on the flat panel was the last thing to be done." When it was realized this method of producing a frame and

117-588: A kind used for motor vehicles . In many jurisdictions, traders alone bear the legal responsibility to accurately classify their goods. However, due to a lack of familiarity with the rules of HS classification traders may inadvertently determine erroneous HS codes for their commodities. Depending on the severity of the infraction, incorrect classification can result in the imposition of non-compliance penalties, border delays or seizures, or denial of import privileges. There are multiple resources available to traders to assist in properly classifying their goods including

156-613: A product classified according its material composition is a picture frame . Picture frames made of tropical wood are classified under heading 44.14 ( Wooden frames for paintings, photographs, mirrors or similar objects ) , more specifically under subheading 4414.10 ( Of tropical wood ). Picture frames made of plastic are classified under heading 39.24 ( Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics ) , more specifically under subheading 3924.90 ( Other ). Picture frames made of glass are classified under heading 7020.00 ( Other articles of glass ) ,

195-507: A product classified according to its form would be whole potatoes . The classification will also change depending on whether the potatoes are fresh or frozen . Fresh potatoes are classified, under heading 07.01 ( Potatoes, fresh or chilled ), more specifically under subheading 0701.90 ( Other ), while frozen potatoes are classified, under heading 07.10 ( Vegetables (uncooked or cooked by steaming or boiling in water), frozen ), more specifically under subheading 0710.10 ( Potatoes ). An example of

234-817: A product's degree of manufacture or in terms of its technological complexity. Natural commodities, such as live animals and vegetables, for example, are described in the early Sections of the HS, whereas more evolved goods such as machinery and precision instruments are described in later Sections. Chapters within the individual Sections are also usually organized in order of complexity or degree of manufacture. For example, within Section X ( Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap) paper or paperboard; Paper and paperboard and articles thereof ), Chapter 47 provides for pulp of wood or of other fibrous cellulosic materials , whereas Chapter 49 covers printed books, newspapers, and other printed matter . Finally,

273-413: A professional wood carver or carpenter (or possibly molded out of wood pulp). There are also picture frames designed to go around corners. A popular design is the scoop, an indent in the frame adding depth. The earliest frames are thought to be those that surrounded fayum mummy portraits . The stucco frames may have been used to hang the portraits in the owner's home until the time of death, at which point

312-431: A proportionate distance up from the edge of the rabbet. It restrains materials in the frame and can be used to help set off or reveal the picture aesthetically. The picture frame may contain a protective "glazing" of picture framing glass or acrylic sheet, e.g. Acrylite or Plexiglas . If the art in the frame is considered dispensable or if the exhibition environment is highly controlled, no glazing may be used. Since

351-489: A variety of surface treatments. Other materials include metals, e.g. silver , bronze , aluminum , and stiff plastics such as polystyrene . A frame surface may be of any color or texture. Both genuine gilding and imitation gold remain popular, although many other surfaces are to be found in most framing establishments. Some picture frames have elaborate moldings , which may refer to the subject matter. Intricate decorations are often made of molded, then gilded plaster over

390-467: A wood base. Picture frame mouldings come in a wide variety of profiles, generally in some sort of L shape with an upward "lip" and a horizontal rabbet . The rabbet functions as a shelf to hold the frame glazing (if any is to be used), some sort of spacer or mat/matte to keep the object safely behind the inner surface of the glazing, the object itself, and backing boards to protect the object from physical damage and environmental pollutants. The lip extends

429-476: A wooden panel." Throughout the 14th and 15th centuries, most European frames were church-commissioned and largely unmovable as they were altarpieces and a large part of the church's architecture. The frames were ornamented with architectural elements mimicking the exteriors of the great cathedrals. However, the Italian Renaissance of the 14th and 15th centuries saw the rise of arts patrons extending beyond

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468-434: Is a container that borders the perimeter of a picture, and is used for the protection, display, and visual appreciation of objects and imagery such as photographs, canvas paintings, drawings and prints, posters, mirrors, shadow box memorabilia, and textiles. Traditionally picture frames have been made of wood, and it remains very popular because wood frames can provide strength, be shaped in a broad range of profiles, and allow

507-598: Is a live dog , which must be classified under heading 01.06, which provides for Other live animals because dogs are not covered by headings 01.01 through 01.05, which explicitly provide for live equine , live bovine , live swine , live sheep and goats , and live poultry , respectively. As of 2022, there were more than 200 countries or economies applying the Harmonized System worldwide, HS codes are used by Customs authorities, statistical agencies, and other government regulatory bodies, to monitor and control

546-464: Is classifiable in the HS, very few are explicitly described in the HS Nomenclature. Any product for which there is no explicit description can be classified under a "residual" or "basket" heading or subheading, which provide for Other goods. Residual codes normally occur last in numerical order under their related headings and subheadings. An example of a product classified under a residual heading

585-493: Is in the liquid, is classified under either subheading 3401.20 ( Soap in other forms ), or subheading 3401.30 ( Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap ). An example of a product classified according to its function is a carbon monoxide (CO) detector . If the CO detector captures and displays gas measurements, then it

624-507: Is organized into 21 Sections, which are subdivided into 96 Chapters (Chapters 1 to 97 with Chapter 77 reserved for potential future use by the HS). The 96 HS Chapters are further subdivided into 1,228 headings and 5,612 subheadings in the current 2022 edition of the HS. Section and Chapter titles describe broad categories of goods, while headings and subheadings describe products in more detail. Generally, HS Sections and Chapters are arranged in order of

663-503: Is properly classified under subheading 9027.10 ( Gas or smoke analysis apparatus ), under heading 90.27 ( Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus; instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes . If

702-428: Is wise to consult an experienced art framer or conservator for help in making the better choice. Now, both picture framing glass and acrylic sheet are available with anti-reflective coatings to make the glazing virtually invisible under most lighting conditions. Except for pictures of only temporary interest, glazing should incorporate a filter to block almost all ultraviolet radiation (a UV filter ) from penetrating

741-533: The defendant , or, in older American cases, the party of the second part . In a criminal case in Nigeria and some other countries the parties are called prosecutor and defendant. Picture frame A picture frame is a protective and decorative edging for a picture , such as a painting or photograph . It makes displaying the work safer and easier and both sets the picture apart from its surroundings and aesthetically integrates it with them. A picture frame

780-675: The '.00’ at the end indicates the heading is not further subdivided. An example of a product classified according to its form is personal hygiene soap . When in the form of a bar, cake or moulded shape, such soap is classified under heading 34.01 ( Soap , among others), then under 1-dash subheading 3401.1 ( Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent ) , and under 2-dash subheading 3401.11 ( For toilet use (including medicated products) ). Conversely, liquid personal hygiene soap, depending on what

819-400: The 1980s significant advances have been made in the manufacture of picture glazings, creating a much broader range of options in both glass and acrylic products. Choosing which to use requires taking into account a variety of each object's characteristics: size, media used, condition of media, perceived value of object, anticipated use of the object, e.g. extended exhibition periods or travel. It

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858-874: The 8-digit "tariff code" level. Statistical suffixes are often added to the 8-digit tariff code for a total of 10 digits. If the number of digits are more than 6, additional digits are called as the national subdivision. Chapter 77 is reserved for future use by the HS. Chapters 98 and 99 are reserved for domestic use for the Contracting Parties to the HS Convention. Since its creation, the HS has undergone several revisions to reflect changes in trade. These revisions eliminate some headings and subheadings describing commodities with low volume of trade and create new headings and subheadings that address new needs, for example, to reflect technological advancements or monitor goods posing environmental concerns. The current edition of

897-412: The CO detector does not capture and display gas measurements, then it is properly classified under subheading 8531.10 ( Burglar or fire alarms and similar apparatus ), under heading 85.31 ( Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30 ) . Although every product and every part of every product

936-475: The Chapter. The last two digits designate the position of the subheading in the heading. HS code 1006.30, for example, indicates Chapter 10 ( Cereals ), heading 10.06 ( Rice ), and subheading 1006.30 ( Semi-milled or wholly milled rice, whether or not polished or glazed ). In addition to the HS codes and commodity descriptions, each Section and Chapter of the HS is prefaced by Legal Notes, which are designed to clarify

975-517: The HS became effective on 1 January 2022. The process of assigning HS codes is known as "HS Classification". All products can be classified in the HS by using the General Rules for the Interpretation of the Harmonized System ("GRI") that must be applied in strict order. HS codes can be determined by a variety of factors including a product's composition, its form and its function. An example of

1014-516: The church. Wealthy nobles such as the Medici family could now bring art and frames into their estate by commissioning allegorical, devotional and portrait paintings. This was the advent of the portable or moveable frame. Gentile da Fabriano ’s Adoration of the Magi (1423) is the first altarpiece made with panel and frame in two separate pieces, making it the first independent frame as we know it today. Under

1053-422: The countries they are issued in and give certainty to the trader. Provided the information supplied in the request was truthful and valid, they may also provide legal protection to the trader following the ruling if there are future questions on the classification of the goods. Party (law) A party is an individual or group of individuals that compose a single entity which can be identified as one for

1092-454: The following. Global National or Regional Traders may sometimes resort to using HS code determination guides and other references to classify their traded commodities. These could include local databases published by authorities in other countries. However, such databases are not valid globally. Many Customs authorities around the world allow traders to apply for an advanced HS classification ruling. Such rulings are legally binding in

1131-434: The frames were gilded or silvered. The name is from the portrait artist Peter Lely . An English version of the " auricular " mannerist style, meaning curving "ear-shaped" forms, was also popular in the 17th century, and is now known as a "Sunderland frame". The name derives from the collection of Robert Spencer, 2nd Earl of Sunderland at Althorp . Sunderland style frames for a series of paintings by John Michael Wright of

1170-535: The glazing. This filter slows the photocatalytic degradation of organic materials in the picture. Both glass and acrylic glazings are available with built-in anti-static properties. This option is necessary for objects with friable or degraded media, which would be pulled off the object and onto the glazing by static electric forces. Picture frames are generally square or rectangular, though circular and oval frames are not uncommon. Frames in more unusual shapes such as football shapes, stars, hearts can be hand carved by

1209-406: The headings within individual Chapters follow a similar order. For example, the first heading in Chapter 50 ( Silk ) provides for silk worm cocoons while articles made of silk are covered by the Chapter's later headings. The HS code consists of 6-digits. The first two digits designate the Chapter wherein headings and subheadings appear. The second two digits designate the position of the heading in

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1248-411: The image within from one slab of wood was too costly, "a more efficient method was eventually developed which used mitred moulding strips. These strips were attached to a flat wooden panel which produced a similar result to the carved panel, but were more cost effective. This type of frame is known as an engaged frame. The early ones were made of simple wooden moulding strips attached to the outside edge of

1287-711: The import and export of commodities through: Companies use HS codes to calculate the total landed cost of imported products and parts, and to identify selling and sourcing opportunities abroad. HS classification is not always straightforward. Many automotive parts, for example, are not classified under heading 87.08, which provides for Parts and accessories of the motor vehicles of headings 87.01 to 87.05 . For example, automotive seats are classified as articles of furniture under heading 94.01, which provides for Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof , and more specifically under subheading 9401.20, which provides for Seats of

1326-502: The past. Books on furniture and interior design were published and in distribution to a wider market than ever before. From 1610 to 1643, under the reign of Louis XIII in France, the influence of court and refinement took center stage in frame designs. The profiles became thinner than their Italian predecessors, and continuous design such as egg-and-dart , ribbon and flow of leaves, and pronounced low relief corner designs appeared. This paved

1365-514: The portrait would have been placed over the mummy. Another theory is that the portraits were painted close to death and were carried around the city in a funeral procession before the body was taken to the embalmer. Although framing borders in ancient art were used to divide scenes and ornamentation by ancient Egyptian and Greek artists in pottery and wallpaintings, the first carved wooden frames as we know them today appeared on small panel paintings in twelfth and thirteenth century Europe. According to

1404-652: The proper classification of goods. To ensure harmonization, the Contracting Parties to the Convention on the Harmonized Commodity Description and Coding System, have agreed to base their national tariff schedules on the HS Nomenclature and Legal Notes. Parties are permitted to subdivide the HS Nomenclature beyond 6-digits and add their own Legal Notes according to their own tariff and statistical requirements. Parties often set their customs duties at

1443-406: The purposes of the law . Parties include:· A person who only appears in the case as a witness is not considered a party. Courts use various terms to identify the role of a particular party in civil litigation , usually identifying the party that brings a lawsuit as the plaintiff , or, in older American cases, the party of the first part ; and the party against whom the case was brought as

1482-412: The reign of Francis I , France's first Renaissance monarch from 1515 through 1547, art came to the forefront of daily life and flourished along with picture frames. Many workers came from Italy to the arts trade, including Leonardo da Vinci, whom "Francis convinced to leave Italy in the last part of his life." Frames were now designed by furniture builders rather than the artist, sculptor or architect as in

1521-408: The way for Baroque design in picture framing, and "Spanish, Flemish, and Italian influences were all at work to produce a curious intermingling and exchange of ideas." In England, in the late 17th century the "Lely frame" became popular, a narrow moulding with a spray of small flowers at the corner, and central cartouches. The design was based on a French Louis XIII style. Often carved from pine wood,

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