The Compendium of Classification Opinions contains a list of many important and/or difficult classification decisions taken by the Harmonized System Committee and adopted by the World Customs Organization, in the order of the headings and subheadings of the Harmonized Commodity Description and Coding System (Harmonized System). These opinions incorporate the names, detailed descriptions and other characteristics of traded commodities whose classification has been examined and determined by the Harmonized System Committee and then adopted by the Council.