FININ2MIN CUSTOMS · GUIDE

Customs Tariff Sections I–XXI — legal map

Read Section Notes before Chapter selection: the statutory hierarchy controls classification

Reviewed by CA Nikhil Gupta · Updated 5 October 2026

Why the Section layer matters

The First Schedule groups the 97 chapters into 21 Sections. Section titles help navigation, but classification is governed by the legal text: heading wording, Section Notes, Chapter Notes and the GRIs. A Section Note can define a term, exclude an article, direct a part to another heading, prescribe how mixtures or alloys are treated, or prevent a seemingly intuitive chapter choice. Skipping this layer is one of the quickest ways to create a classification position that looks commercially sensible but fails legally.

The correct sequence is not “search product name, select a code, then check duty”. Instead, freeze the product facts, identify plausible Sections and Chapters, read the applicable Notes, apply GRI 1, and only then proceed to later GRIs if the heading-level issue remains unresolved. Once classification is complete, run the separate rate/exemption/origin/policy/remedy analysis.

21-Section legal map

Section	Subject	Chapters	Research focus	Route
I	Live animals; animal products	01–05	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 01
II	Vegetable products	06–14	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 06
III	Animal, vegetable or microbial fats and oils; prepared edible fats; waxes	15–15	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 15
IV	Prepared foodstuffs; beverages, spirits and vinegar; tobacco and nicotine products	16–24	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 16
V	Mineral products	25–27	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 25
VI	Products of the chemical or allied industries	28–38	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 28
VII	Plastics and articles thereof; rubber and articles thereof	39–40	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 39
VIII	Raw hides and skins; leather, furskins and related articles	41–43	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 41
IX	Wood and articles of wood; cork; plaiting materials	44–46	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 44
X	Pulp, paper, paperboard and printed matter	47–49	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 47
XI	Textiles and textile articles	50–63	Textile classification frequently turns on fibre composition, construction, coating/impregnation, made-up status and Section XI Notes before garment or fabric descriptions are compared.	Start Chapter 50
XII	Footwear, headgear, umbrellas, prepared feathers and related articles	64–67	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 64
XIII	Articles of stone, plaster, cement, ceramics and glass	68–70	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 68
XIV	Natural/cultured pearls, precious stones/metals, jewellery and coin	71–71	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 71
XV	Base metals and articles of base metal	72–83	Section XV carries important base-metal Notes, including treatment of alloys, parts of general use and composite base-metal articles. Chapter 77 remains reserved.	Start Chapter 72
XVI	Machinery and mechanical appliances; electrical equipment and parts	84–85	Section XVI Notes are central to machinery/electrical parts, composite machines, functional units and principal-function analysis. They must be applied before a generic parts argument.	Start Chapter 84
XVII	Vehicles, aircraft, vessels and associated transport equipment	86–89	Section XVII Notes are decisive for vehicle/aircraft/vessel parts and accessories; “parts” is not a commercial label but a legal classification test subject to exclusions.	Start Chapter 86
XVIII	Optical/medical/precision instruments, clocks and musical instruments	90–92	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 90
XIX	Arms and ammunition; parts and accessories	93–93	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 93
XX	Miscellaneous manufactured articles	94–96	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 94
XXI	Works of art, collectors’ pieces and antiques	97–97	Read the Section Notes for inclusions, exclusions, definitions and rules allocating goods between neighbouring chapters.	Start Chapter 97

Note hierarchy — practical reading order

Section Note: apply the legal boundaries of the Section first.
Chapter Note: check definitions, exclusions and special allocation rules for the candidate chapter.
Subheading Note: use it when descending below heading level.
Heading/subheading text: compare the objective product facts against the legal wording.
GRI: apply GRI 1 first. GRI 2 may extend heading references; GRI 3 resolves genuine competing headings; GRI 4 covers most-akin goods; GRI 5 addresses specified cases/packing; GRI 6 governs subheading comparison.
National tariff item: reach the current Indian 8-digit item and preserve the schedule version used.

Do not use duty rate as a classification shortcut. A lower or higher effective rate, an exemption serial, an FTA preference or a trade-remedy measure cannot legally replace the tariff classification exercise. Classification should stand on its own before those layers are applied.

Evidence file for a defensible classification

invoice and exact imported condition of the goods;
technical literature, composition, function, dimensions, model and photographs where relevant;
candidate Sections/Chapters/headings and the Notes that include or exclude each route;
GRI reasoning in sequence, not a conclusion-only HSN printout;
current 8-digit tariff extract for the material date;
rationale for rejecting the strongest competing classification;
separate effective-duty and policy records after classification is fixed.

Judicial control

In Commissioner of Customs (Import) v Welkin Foods, 2026 INSC 19, the Supreme Court re-emphasised sequential use of the GRIs and the primacy of heading terms and legal Notes. Earlier Supreme Court classification authorities such as Dunlop India, H.P.L. Chemicals and Westinghouse Saxby Farmer remain important for the difference between specific and residuary descriptions and for the primacy of statutory tariff language. A judgment is a principle source, not a substitute for checking the later tariff text applicable to the goods and date.

Primary-source trail

High-risk Section boundaries that deserve an explicit note analysis

Section XI — textiles

Classification can turn on fibre composition, yarn/fabric construction, coating or impregnation, knitted versus woven status and whether the goods are made up. Record the Section XI Notes and any chapter-level textile definitions before moving to a garment or article heading.

Section XV — base metals

Alloy rules, parts of general use and composite base-metal articles can determine whether a product remains with its parent machine or is classified in a base-metal heading. Chapter 77 is reserved and is not a catch-all metal chapter.

Section XVI — machinery/electrical

Parts rules, composite machines, multi-function machines and functional units are governed by Section XVI Notes. A commercial “spare part” label does not automatically establish a parts heading.

Section XVII — transport

Vehicle, aircraft and vessel parts are subject to Section XVII exclusions and suitability tests. “Designed for a vehicle” is not always sufficient if the item is excluded to another Section or is a part of general use.

Section XVIII — precision/medical goods

Optical, measuring, medical and precision products often interface with machinery/electrical headings. Technical function, accuracy and the relevant Chapter 90 Notes should be documented rather than relying on healthcare marketing alone.

Section-to-Chapter workflow for an uncertain product

Create a neutral technical description without inserting a preferred HSN.
Identify two or three plausible Sections based on material and function.
Read the exclusion Notes of those Sections first; eliminating an impossible Section is often faster than comparing dozens of headings.
Within surviving Sections, identify candidate Chapters and read their Notes and definitions.
Only then compare headings under GRI 1 and proceed through later GRIs if the legal text leaves a genuine conflict.
Once the heading is fixed, use GRI 6 to descend through comparable subheadings to the current Indian 8-digit item.
Open a separate effective-duty/policy analysis after the classification memorandum is complete.

Common Section-level mistakes

Using the chapter title as if it were legally determinative; chapter and section titles are navigation aids, while heading text and Notes drive classification under GRI 1.
Ignoring exclusions that send an apparent “part” or “accessory” to another Section.
Comparing a material-based heading with a function-based heading before applying the applicable Notes.
Assuming the most commercially familiar Section must be correct because previous clearances used it.
Letting a lower duty rate, exemption or FTA preference influence the choice of Section.
Using an old HSN master after a tariff-line amendment without testing whether the legal nomenclature changed.

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