| Use function words when they are necessary to clarify a relationship between a subheading and its heading. |
| Countries utilizing the Harmonized System are strictly not permitted to alter in any way the descriptions associated to a heading or a subheading nor can the numerical codes at the four or six digit level be altered. |
| Some of the recommendations that I make at the end under the subheading 'Where to from here? |
| The chapters have subheadings, and the entries within each subheading are organized alphabetically by author. |
| The tariff classification system is based on a complex hierarchy that comprises a four-digit heading, a six-digit subheading, and a tariff number with eight or more digits, depending on the country. |
| The sum of the records in the computer file by budget heading and subheading must correspond to the annual and monthly declarations. |
