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Where can I find the Explanatory Notes to the Harmonized Tariff Schedule?
The Explanatory Notes for the Harmonized Tariff Schedule are issued by the World Customs Organization Council. The Explanatory Notes are the official classification guidelines of the trade community, and are essential to the correct classification of goods. Text covers the General Rules of Interpretation, Section Notes, Chapter and Subheading. The Explanatory Notes can be obtained from an authorized U.S. distributor at www.boskage.com.
Customs & Border Protection (CBP), Department of Homeland Security
http://www.cbp.gov/
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