The WCO has published two tables correlating the 1996 and 2002 versions of the Harmonized System (Table I and Table II ), as drawn up by the World Customs Organization Secretariat in accordance with instructions received from the Harmonized System Committee.

Though these Correlation Tables were examined by the Harmonized System Committee, they are not to be regarded as constituting classification decisions taken by that Committee; they constitute a guide published by the Secretariat and whose sole purpose is to facilitate implementation of the 2002 version of the Harmonized System. They do not have legal status.

During the discussions within the Review Sub-Committee and the Harmonized System Committee aimed at amending the HS Nomenclature, several differing views emerged concerning the present classification of certain goods, without the Committee ruling officially on their classification. It was agreed that the Tables should be as comprehensive as possible and thus include correlations supported by several Contracting Parties, even if the subheadings mentioned did not reflect the views expressed by the majority within the Committee.

Table I establishes the correlation between the 2002 version and the 1996 version of the HS. It contains remarks opposite certain correlations briefly specifying the nature of the goods transferred. In many cases, reference has also been made to the amended legal provisions. In addition, where differing views emerged within the Harmonized System Committee concerning the present classification of certain goods, an annotation has been added opposite the subheadings concerned.

The left-hand column of table I refers to the HS 2002 code numbers whose scope has been changed compared with HS 1996, or which have been introduced as new entries. The centre column contains the corresponding HS 1996 code numbers, and may be preceded by “ex”. This prefix indicates that the corresponding HS 2002 entry contains only part of the referenced subheading. For example, new subheading 0106.11 contains a part of the HS 1996 code number 0106.00, which is, therefore, preceded by “ex”. The other part of HS 1996 code number 0106.00 is covered by the new subheadings 0106.12 to 0106.90. In some cases, however, the code number has been changed though its content remains the same. For example, subheading 4009.11 (HS 2002) has the same scope as subheading 4009.10 (HS 1996), and subheading 4114.10 has the same scope as HS 1996 code number 4108.00. The renumbering was necessary because of the different structure of the nomenclature of heading 40.09 and of Chapter 41, respectively.

In other cases, the code number has not been changed, although the scope of the subheading did change, in particular when it concerned so called “residual” subheadings.

For example, code number 4301.80 has not been changed, despite the fact that the subheading now also covers the contents of HS 1996 subheadings 4301.20, 4301.40 and 4301.50 (which were deleted due to low trade volumes).

Table II establishes the correlation starting from the 1996 version. It is simply a mechanical transposition of Table I and therefore includes no remarks. Table II contains the HS 1996 code number references in the left-hand column, with the corresponding HS 2002 entry in the right-hand column. The prefix “ex” is used in the same way as it has been used in table I, i.e., to indicate that only a part of the subheading concerned is covered by the code number referred to in the left-hand column.