Most classification disputes at the World Trade Organization ('WTO') have been adjudicated without decisions by the Harmonized System ('HS') Committee of the World Customs Organization ('WCO') where jurisdiction over classification exists. Why then are tariff classification issues brought to the WTO? After providing detailed explanation and analysis of the HS Convention, this article disentangles the complex relationship between the WTO and the WCO concerning tariff concessions and tariff classification. With concern for the overlapping jurisdiction between these two organizations, the article explores possible solutions, shedding light on strengthening the effectiveness of the HS and the integration of the HS Committee activities with the WTO.
Global Trade and Customs Journal