ABSTRACT
The HS describes products with a common language that can cross languages and culture. For example: a pen can be a ball pen, a fountain pen, a felt-tipped pen. Differentiating between these pens becomes important if these types of pen are subject to different duty rates. A specific description is also very useful for trade statistics. For instance, an exporter of fountain pens
might want to know the size of an export market for its own products and not for all types of pen.
