Import declaration requires an importer to voluntarily decide the tariff code in line with the Customs Tariff Schedule of Annex of the Customs Tariff Law. The process of deciding the proper classification of the commodity is called tariff classification.

  “Harmonized System Explanatory Notes” is published in order to assist tariff classification. This publication systematically stipulates interpretational rules, definitions and principles of tariff schedule as a general standard for tariff classification and describes in detail the scope and contents of section notes, chapter notes and commodity codes.

  "Compendium of Classification Opinions" is also published as a reference for classification. Examples of classification of individual commodities of different countries are compiled in this publication.

  However, these publications are general descriptions and some may think that the specific classification criteria of individual goods are not clear enough.

  Thus, classification cases of specific commodities have been disclosed by making database of the responses of advance classification ruling since January 1996, as a guideline and reference for tariff classification for the convenience of importers.
  Furthermore, they can be searched on the "Japan Customs Web Site", although they were previously accessible only through the dedicated terminals installed in each customs office.
  Examples of classification of individual commodities for reference are also published on the “Japan Customs Web Site”

(Reference)

Interpretations, tariff rates and other information on specific commodity classification can be searched using the tariff schedule code of the Customs Tariff Schedule

Tariff Schedule Code	Commodity name	Tariff Schedule Code	Commodity name
0305.63-000	Anchovies	2106.90-299	Baked Tofu
8516.60-000	Electric cooking plates	9404.90-090	Cushions