Considering that the harmonized system for the designation and coding of goods has in its structure six general interpretative rules, notes on sect...

Considering that the harmonized system for the designation and coding of goods has in its structure six general interpretative rules, notes on sections and chapters, an ordered list of positions and sub-positions, systematically presented, comprising 21 chapters and 1241 positions, subdivided into sub-positions, we can affirm that it:


a. Covers the entire universe of existing and yet-to-be-existing goods, products, and materials, including electricity, even omitting the goods from chapters 77, 98, and 99, and is therefore a rational and complex system.
b. Covers the entire universe of existing goods, products, and materials, including electricity, and for this reason, it is an irrational and complete system.
c. Covers the entire universe of currently existing goods, products, and materials, and for this reason, it is a rational and complete system.
d. Due to covering highly sophisticated and technologically complex products, requiring the application of logical and legal rules in the mental process for their classification in the system, it lends a subjective character to this activity and, for this reason, such a system is irrational.
e. Covers the entire universe of currently existing goods, products, and materials, omitting all goods from chapter 77, and for this reason, it is a rational system.