Classification of goods for customs purposes, according to the Harmonized System Convention (HS), affects the tax rates that will or will not be imposed on them, as well as issues related to compliance issues, such as required government approvals, statistical needs, free trade agreements, and so on. The HS language contains many Headings and Subheadings which relate to the degree of connection between the goods and their usage. These phrases use language such as exclusive use, primary use, special use, designed use of the goods, for example, which will be referred to in this article as the ‘connection formula’. The HS seems to contain too many types of connection formulae, with the difference between them not always clear. Therefore, it is suggested to eliminate non-defined terms, and to strive for a method that is as simple as possible. Alternatively, the World Customs Organization (WCO) should consider eliminating the ‘use’ condition and sticking to a narrow description.