Question refer to the text below:
The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature developed by the World Customs Organization (WCO).
It comprises about 5,000 commodity groups; each identified by a six digit code, arranged in a legal and logical structure and is supported by well-defined rules to achieve uniform classification. The system is used by more than 200 countries and economies as a basis for their Customs tariffs and for the collection of international trade statistics. Over 98 % of the merchandise in international trade is classified in terms of the HS.
The HS contributes to the harmonization of Customs and trade procedures, and the non-documentary trade data interchange in connection with such procedures, thus reducing the costs related to international trade.
Which information below cannot be found in the text:
a) ‘Harmonized System’ is the abbreviated form of a longer term.
b) The HS includes raw materials only.
c) The system described has wide acceptance around the world.
d) Customs authorities rely on the HS for tariff purposes.
e) World trade figures are based on HS classification.