| The tariff classification system is based on a complex hierarchy that comprises a four-digit heading, a six-digit subheading, and a tariff number with eight or more digits, depending on the country. |
| Use function words when they are necessary to clarify a relationship between a subheading and its heading. |
| Leave one line of space between a heading and the text that follows it, but not between a subheading and the text that follows it. |
| The sum of the records in the computer file by budget heading and subheading must correspond to the annual and monthly declarations. |
| As the chapter's initial subheading states, both the hereditarians and the environmentalists are triumphant. |
| The next five resources in the Overview fall under the subheading of community interventions. |
