How to Think During HS Classification>Customs Tax Consultant Kenya

How to Think During Classification

::Q1:: List a heading that is not covered by Chapter 7 as per the Legal Notes(3 Marks).{=12.14 }7

Legal Notes are , Section Notes, Chapter Notes, Sub-Heading Notes

Example of an Exclusion Note and guide on where to classify some items

Exclusion Notes: The Notes are designed to avoid misclassification arising when goods are classifiable under two or more headings by application of only the provisions of terms of headings. Therefore, they exclude some articles from a particular heading. These Notes give an inventory of certain articles that must not be included in a particular Section.

 

End Question 1 Analysis

::Q2:: State the 4 digit Heading of Cubeb Pepper(3 Marks).{=12.11}9

Questions to ask yourself:

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

What is Pepper?

• A large family of flowering plant
• A genus of flowering plants in the nightshade family
• Pepper, a strong spice
• Pepper is the fruit of plants in the Grossum Group of the species Capsicum annuum. Cultivars of the plant produce fruits in different colours, including red, yellow, orange, green, white, chocolate, candy cane striped, and purple

What are all the possible chapters that a note could be found on/about pepper(6,7,8,9,12)

• Flip through those Section, Chapter Subheading Notes, and find the relevant response

What then is the Final Subheading of Cubeb Pepper after you have read that Exclusion Note

Move to heading 12.11

The heading 12.11 Terms of Heading Reads{ Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal, or similar purposes fresh, chilled, frozen or dried, whether or not cut, crushed, or powdered.}

What are the subheadings listed under this heading?

 

Take note that this are 3 Dash Sub-headings.  They are only applicable to the East African Community.  1 Dash and 2 Dash headings Apply Worldwide. Therefore 3,4 Dash Headings are done by the community for their convenience.

 

But I do not see Cubeb Pepper in the 8 Sub-headings in Heading 1211.

Lesson:  If you do not find the item you are looking for, then classify it under the subheading ‘’other’’.  In our case it will be 1211.90.90

Lesson:  What is classifiable under ‘’Other’’ in the Terms of subheading

Items in the Terms of heading minus Items listed in the Terms of all  subheadings under the particular sub-heading

End Question 2 Analysis

::Q3:: State the 4 digit heading of Greaves(3 Marks).{=23.01}15

What is Greaves?

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

 

• Greave’s meal is a valuable by-product produced during melting the raw fats from multispecies. It is a high protein product with low ash and good digestibility. This meal is used in petfood.

What are all the possible Sections, chapters that one  can be found on/about fats, pet food, High protein(15,23)

• Flip through those Section, Chapter Subheading Notes, and find the relevant response
• It is the exclusion note 1 chapter 15. It tells you that greaves is covered by heading 23.01

What then is the Final Subheading of greaves after you have read that Exclusion Note

• Move to heading 23.01

 

Take Note of the Punctuation Marks in the Heading 23.01. Commas, Semi Colon, Full stop. Remember their meanings as per the class of 23/7/2022.  Note therefore that Greaves is separate from the rest of the Terms of Heading due to the semi-colon

Check whether there is any commentary in the chapter notes or subheading notes on classification on heading 23.01. Greaves is therefore Classifiable under subheading 2301.10.00.  You are now classifying by application of GIR 1(Rule 1 of classification)

RULE 1

The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.

Explanatory Notes for Rule 1

(II)     Rule 1 begins therefore by establishing that the titles are provided “for ease of reference only”. They accordingly have no legal bearing on classification.

 (III)   The second part of this Rule provides that classification shall be determined :

 (a)   according to the terms of the headings and any relative Section or Chapter Notes, and

(a)     The expression “provided such headings or Notes do not otherwise require” is intended to make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.

 

End Question 3 Analysis

 

::Q4:: State the 4 Digit Heading of Sugar Confectionery Containing Cocoa(3 Marks).{=18.06}17

Questions to ask yourself:

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

What is Confectionery? Take note it has Cocoa

Confectionery is the art of making confections, which are food items that are rich in sugar and carbohydrates. Exact definitions are difficult. In general, however, confectionery is divided into two broad and somewhat overlapping categories: bakers’ confections and sugar confections

What are all the possible chapters that a note could be found on/about Sugar Confectionery Containing Cocoa (17,18,19)

• Flip through those Section, Chapter Subheading Notes, and find the relevant response

Note the relevant notes in chapter 17 Notes

Note, the Exclusion Note 1(a)(b)(c) of Chapter 17 Notes

Note the relevant notes in chapter 18 Notes

 

 

Therefore, from the above Notes the 4 Digit heading for the product is 18.06

What then is the Final Subheading of confectionery containing cocoa after you have read that guidance on the classification

It is not possible to determine the subheading without further information

Note that -other, in blocks, slabs or bars is a 1dash Subheading (1806.30).  Take note of the Full Colon : after that subheading.  It means the subheading is further sub-divided into 2  Dash Sub-headings{1806.31.00 and 1806.32.00}

 

End Question 4 Analysis

 

::Q5:: State the 4 Digit Heading of Cuff-Links(3 Marks).{=71.17}42

Questions to ask yourself:

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

What  are Cuff Links? What are their uses? What are they made of?

• a device for fastening together the sides of a shirt cuff, typically a pair of linked studs or a single plate connected to a short swivelling rod, passed through a hole in each side of the cuff.
• Cufflinks can be manufactured from a variety of different materials, such as glass, stone, leather, metal, precious metal or combinations of these. Securing of the cufflinks is usually achieved via toggles or reverses based on the design of the front section, which can be folded into position.

Therefore, in summary cufflinks are Decorative and can be made of a range of materials

What are all the possible chapters that a note could be found on/about Cuff-Links (42,68,69,70,Section XV )

Flip through those Section, Chapter Subheading Notes, and find the relevant response.  The cufflinks are considered jewellery

 

Note that chapter 42 Exclusion notes tell us that cufflinks are to be classified under Heading 71.17.  Notes to the other chapters under consideration also tell you that jewellery is to be classified in chapter 71 or heading 71.17. Therefore, it is critical that you identify the possible chapters as accurately as possible

 

We have therefore established that the cufflinks are classifiable under heading 71.17

What then is the final subheading of cufflinks after you have read that guidance on the classification.   As per GIR 1 we classify them under sub-heading 7117.11.00 based on the terms of subheading.

What is Classifiable under 2 Dash subheading 7117.19.00 ‘’Other’’

Any other imitation jewellery of base metal, whether or not plated with precious metal but not cufflinks

What is Classifiable under 1 Dash subheading 7117.90.00 ‘’Other’’

Any other imitation jewellery made of other materials, not base metal

End Question 5 Analysis

 

::Q6:: State the 4 Digit Heading of Activated Charcoal(3 Marks).{=38.02}44

Questions to ask yourself:

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

What is Activated Charcoal? What is the material? What are its Functions/Uses? Is it Processed?

Activated carbon, also called activated charcoal, is a form of carbon commonly used to filter contaminants from water and air, among many other uses. It is processed (activated) to have small, low-volume pores that increase the surface area available for adsorption (which is not the same as absorption) or chemical reactions. Activation is analogous to making popcorn from dried corn kernels: popcorn is light, fluffy, and has a surface area that is much larger than the kernels. Activated is sometimes replaced by active.

 

What are all the possible chapters that a note or term activated Charcoal could be found (

The following chapters may have the answer(6,29,44)

Flip through those Section, Chapter Subheading Notes, and find the relevant response. 

 

Chapter 6, no response

Chapter 29, no response

Chapter 44 Note 1(d) gives us a response

 

 

Flip through those Section, Chapter Subheading Notes, and find the relevant response

• Chapter 6, no response
• Chapter 29, no response
• Chapter 44 Note 1(d) gives us a response

Therefore chapter 44 exclusion notes tell us the activated charcoal is to be classified in heading 38.02

Take note that chapter 38 covers all chemical substances not elsewhere specified.

We have therefore established that the activated charcoal is classifiable under 4 Digit Heading 38.02

What then is the Final Subheading of activated charcoal after you have read that guidance on the classification.   As per GIR 1 we classify them under sub-heading 3802.10.00 based on the terms of subheading.

 

 

What are the items classifiable under the 1 Dash heading 3802.90.00 ‘’Other’’?

All other items listed on the terms of heading but not activated charcoal

How many Items are listed on the terms of heading 38.02?

Remember the semi colon ; indicates and end to a particular description

(Item 1)Activated carbon; (Item 2) activated natural mineral products; (Item 3) animal

black, including spent animal black.  Remember a comma is distributive, therefore spent or used animal black will be classified under subheading 3802.90.00, same to animal black

End Question 6 Analysis

 

::Q7:: State the Chapter that covers ‘’Medicinal Cigarettes’’(3 Marks).{=30}24

Questions to ask yourself:

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

 

Note the importance of reading what is in each section, chapter.  This will help you move quickly in determining possible locations of items during classification

What are Medicinal Cigarettes? What is the material? What are its Functions/Uses? Is it Processed?

Medicinal cigarettes (also called tobacco-free cigarettes or nicotine-free cigarettes) are cigarettes that usually do not contain any tobacco or nicotine, instead being composed of a mixture of various herbs and/or other plant material. They are often used as a substitute for standard tobacco products (primarily cigarettes. These cigarettes are often advertised as a smoking cessation aid

 

What are all the possible sections, chapters that a note or term medicinal cigarette could be found

Flip through those Section, Chapter Subheading Notes, and find the relevant response

 

The following chapters may have the answer(24,30)

 

 

• Chapter 24 Note 1 gives us a response

Therefore chapter 24 exclusion note tell us the medicinal cigarettes is to be classified in Chapter 30

 

 

 

The heading will be 3004

The subheading will be 3004.90.00

Analysis of Rule 6 of the General Interpretative Rules(GIR)

Rule 6 Explanatory Notes

(I)      Rules 1 to 5 above govern, mutatis mutandis, classification at subheading levels within the same heading.

 

(II)     For the purposes of Rule 6, the following expressions have the meanings hereby assigned to them :

 

(a)   “subheadings at the same level” : one‑dash subheadings (level 1) or two‑dash subheadings (level 2).

 

    Thus, when considering the relative merits of two or more one‑dash subheadings within a single heading in the context of Rule 3 (a), their specificity or kinship in relation to a given article is to be assessed solely on the basis of the texts of the competing one‑dash subheadings. When the one‑dash subheading that is most specific has been chosen and when that subheading is itself subdivided, then, and only then, shall the texts of the two‑dash subheadings be taken into consideration for determining which two‑dash subheading should be selected.

 

(b)   “unless the context otherwise requires” : except where Section or Chapter Notes are incompatible with subheading texts or Subheading Notes.

 

This occurs, for example, in Chapter 71 where the scope assigned to the term “platinum” in Chapter Note 4 (B) differs from that assigned to “platinum” in Subheading Note 2. For the purpose of interpreting subheadings 7110.11 and 7110.19, therefore, Subheading Note 2 applies and Chapter Note 4 (B) is to be disregarded.

 

(III)   The scope of a two‑dash subheading shall not extend beyond that of the one‑dash subheading to which the two‑dash subheading belongs; and the scope of a one‑dash subheading shall not extend beyond that of the heading to which the one‑dash subheading belongs.

Determination of the correct sub-heading for Medicinal Cigarettes(MC)

Subheading	Terms of Sub-Heading	Comments
3004.10.00	-Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	·        The MC do not have Penicillin ·        Subheading Ruled Out ·        1 Dash Subheading
3004.20.00	– Other, containing antibiotics	·        The MC do not have Antibiotics ·        Subheading Ruled Out ·        1 Dash Subheading
3004.30.00	Other, containing hormones or other products of heading 29.37:	·        The MC do not have Hormones ·        Subheading Ruled Out ·        1 Dash Subheading ·        Note the Full colon : This means that Subheading is subdivided or more information on classification follows
3004.31.00	— Containing insulin	·        The MC do not have Hormones ·        Subheading Ruled Out ·        2 Dash Subheading
3004.32.00	— Containing corticosteroid hormones, their derivatives or structural analogues	·        The MC do not have Hormones ·        Subheading Ruled Out ·        2 Dash Subheading
3004.39.00	— Other	·        The MC do not have Hormones ·        Subheading Ruled Out ·        2 Dash Subheading
3004.40.00	– Other, containing alkaloids or derivatives thereof:	·        The MC do not have Alkaloids ·        Subheading Ruled Out ·        1 Dash Subheading ·        Note the Full colon : This means that Subheading is subdivided or more information on classification follows
3004.41.00	— Containing ephedrine or its salts	·        The MC do not have Alkaloids ·        Subheading Ruled Out ·        2 Dash Subheading
3004.42.00	— Containing pseudoephedrine (INN) or its salts	·        The MC do not have Pseudoephedrine ·        Subheading Ruled Out ·        2 Dash Subheading ·       An International Non proprietary Name (INN) (or generic name) identifies a pharmaceutical substance or active pharmaceutical ingredient by a unique name that is globally recognized and is public property.  This is a list published by the WCO on the HS Classification of active ingredients in Pharmaceutical Products
3004.43.00	— Containing norephedrine or its salts	·        The MC do not have Norephedrine ·        Subheading Ruled Out ·        2 Dash Subheading
3004.49.00	— Other	·        The MC do not have Other Alkaloids ·        Subheading Ruled Out ·        2 Dash Subheading
3004.50.00	– Other, containing vitamins or other products of heading 29.36	·        The MC do not have Vitamins ·        Subheading Ruled Out ·        1 Dash Subheading
3004.60.00	– Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter	·        The MC do not have Active Antimalarial Principles ·        Subheading Ruled Out ·        1 Dash Subheading
3004.90.00	– Other	·        All other subheadings have been ruled out.  The only one left is 3004.90.00

Further Analysis of the Subheadings

Which headings can be compared as per GIR 6

We can only compare the 1 Dash Headings which are:   3004.10.00, 3004.20.00, 3004.30.00, 3004.40.00, 3004.50.00, 3004.60.00, 3004.90.00

We can only compare the 2 Dash Headings for those are covered by 1 Dash Heading 3004.30.00{ Other, containing hormones or other products of heading 29.37:}: 3004.31.00, 3004.32.00, 3004.39.00 – Other

We can only compare the 2 Dash Headings for those that are covered by 1 Dash Heading 3004.40.00:{ – Other, containing alkaloids or derivatives thereof:} 3004.41.00, 3004.42.00, 3004.43.00, 3004.49.00—Other

Comparison of a 1 Dash Heading with a 1 Dash Heading and 2 Dash with 2 Dash,  is application of GIR 6

End Question 7 Analysis

 

::Q8:: State the 4 Digit Heading of ‘’Blood Albumin not Prepared for Therapeutic Uses(BANPFTU)(3 Marks).{=35.02}30

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

Note the importance of reading what is in each section, chapter.  This will help you move quickly in determining possible locations of items during classification

Questions to ask yourself:

What is Blood Albumin? What is the material? What are its Functions/Uses? Is it Processed?

Human serum albumin is the serum albumin found in human blood. It is the most abundant protein in human blood plasma; it constitutes about half of serum protein. It is produced in the liver. It is soluble in water, and it is monomeric. Albumin transports hormones, fatty acids, and other compounds, buffers pH, and maintains oncotic pressure, among other functions.

What are all the possible sections, chapters that a note or term Blood Albumin could be found

Flip through those Section, Chapter Subheading Notes, and find the relevant response

 

The following chapters may have the answer(5,30,35)

Chapter 30 Exclusion Note(1h) has the response

Note 1h of chapter 30 is an Exclusion Note

• Exclusions, which list certain articles that must not be included in a particular subheading, heading (or group of headings), Chapters or Section

(b) Exclusion Notes

The Notes are designed to avoid misclassification arising when goods are classifiable under two or more headings by application of only the provisions of terms of headings. Therefore, they exclude some articles from a particular heading. These Notes give an inventory of certain articles that must not be included in a particular Section.

 

 

Therefore chapter 30 exclusion notes tell us the Blood Albumin is to be classified in heading 35.02

Take note that chapter 35 covers Albuminoidal substances; modified starches; glues; enzymes

We have therefore Established that the Blood Albumin is classifiable under 4 Digit Heading 35.02

What then is the Final Subheading of Blood Albumin after you have read that guidance on the classification.   As per GIR 1 and 6 we classify them under sub-heading 3502.90.00 based on the terms of subheading.

 

Conduct an analysis of the subheadings of heading 35.02 because we have established that the product is classifiable under heading 35.02

 

Subheading	Terms of Subheading	Comments
3501.10.00	-Egg albumin:	·        This is Blood Albumin, not Egg Albumin Subheading Ruled Out ·        1 Dash Subheading ·       Note the Full colon : This means that the 1 Dash Subheading is subdivided into 2 Dash subheadings or more information on classification follows
3502.11.00	— Dried	·        This is Blood Albumin, not Egg Albumin ·        Subheading Ruled Out ·       2 Dash Subheading
3502.19.00	— Other	·        This is Blood Albumin, not Egg Albumin ·        Subheading Ruled Out ·       2 Dash Subheading
3502.20.00	– Milk albumin, including concentrates of two or more whey proteins	·        This is Blood Albumin, not Milk Albumin ·        Subheading Ruled Out ·       1 Dash Subheading
3502.90.00	-Other	·       This is the only subheading left.  Therefore, we classify the Blood Albumin here. ·       1 Dash Subheading

Further Analysis of the Subheadings

Which headings can be compared as per GIR 6

We can only compare the 1 Dash Headings which are:   3501.10.00, 3502.20.00, 3502.90.00

We can only compare the 2 Dash Headings for those are covered by 1 Dash Heading 3501.10.00{-Egg albumin:}: 3502.11.00, 3502.19.00

Comparison of a 1 Dash Heading with a 1 Dash Heading and 2 Dash with 2 Dash,  is application of GIR 6

End Question 8 Analysis

 

::Q9:: State the 4 Digit Heading of ‘’Optical Elements of Potassium Chloride’’(OEPC) (3 Marks).{=90.01}31

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

Note the importance of reading what is in each section, chapter.  This will help you move quickly in determining possible locations of items during classification

Questions to ask yourself:

What is OEPC? What is the material? What are its Functions/Uses? Is it Processed? 

Potassium chloride (KCl, or potassium salt) is a metal halide salt composed of potassium and chlorine. It is odourless and has a white or colourless vitreous crystal appearance. The solid dissolves readily in water, and its solutions have a salt-like taste. Potassium chloride can be obtained from ancient, dried lake deposits. KCl is used as a fertilizer, in medicine, in scientific applications, and in food processing.

A part of an optical instrument which acts upon the light passing through the instrument, such as a lens, prism, or mirror.

 

Flip through those Section, Chapter Subheading Notes, and find the relevant response

 

The following chapters may have the answer(28,31,).  Note that Chlorides are classifiable under heading 28.27 therefore one would easily classify the item there without reading the Chapter notes

Chapter 31 Exclusion Note(1c) has the response

Therefore chapter 31 exclusion notes tell us the OEPC is to be classified in heading 90.01

Take note that chapter 90 covers Optical, photographic, cinematographic, measuring, checking,

precision, medical or surgical instruments and apparatus; parts and accessories thereof

We have therefore Established that the OEPC is classifiable under 4 Digit Heading 90.01

 

Conduct an analysis of the subheadings of heading 90.01 because we have established that the product is classifiable under heading 90.01

 

Subheading	Terms of Subheading	Comments
9001.10.00	– Optical fibres, optical fibre bundles and cables	·       This is Optical Fibres, not OEPC   ·       Subheading Ruled Out ·       1 Dash Subheading
9001.20.00	– Sheets and plates of polarising material	·       This is Sheets and Plates, not OEPC  ·       Subheading Ruled Out ·       1 Dash Subheading
9001.30.00	– Contact lenses	·       This is Contact Lenses, not OEPC  ·       Subheading Ruled Out ·       1 Dash Subheading
9001.40.00	– Spectacle lenses of glass	·       This is Spectacle Lenses, not ·       OEPC  Subheading Ruled Out ·       1 Dash Subheading
9001.50.00	– Spectacle lenses of other materials	·       This is Spectacle Lenses of other Materials, not OEPC  ·       Subheading Ruled Out ·       1 Dash Subheading
9001.90.00	– Other	·       This is the only subheading left.  Therefore, we classify the OEPC under this subheading ·       1 Dash Subheading

Further Analysis of the Subheadings

Which headings can be compared as per GIR 6

We can only compare the 1 Dash Headings which are:  9001.10.00, 9001.20.00,9001.30.00,9001.40.00,9001.50.00,9001.90.00

Note that there are no 2 Dash Subheadings under heading 90.01

Comparison of a 1 Dash Heading with a 1 Dash Heading,  is application of GIR 6

How Many different parts or products can you see in the terms of heading 90.01

Remember the lesson on Punctuation Marks 90.01

 (Item 1)Optical fibres and optical fibre bundles; (Item 2)optical fibre cables other than those of heading 85.44; (Item 3)sheets and plates of polarising material; (Item 4)lenses (including contact lenses), prisms, mirrors, and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.

Note Item 4: Commas are known as distributive punctuation marks(Refer to notes of class of 23/7/2022)

It means that lenses, prisms, mirrors, optical elements can be

• Of any material
• Unmounted
• But not elements of glass not optically worked

  End Question 9 Analysis

 

::Q10:: State the 4 Digit Heading of ‘’ Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals’’ (3 Marks).{=26.20}38

Remember the Arrangement of Sections, Chapters, Material Content, Level of Processing, Usage or Functions.  This is to be considered when thinking of Possible Chapters

Note the importance of reading what is in each section, chapter.  This will help you move quickly in determining possible locations of items during classification

Questions to ask yourself:

What are Spent Catalysts? What is the material? What are its Functions/Uses? Is it Processed? 

Take note that in this case the function has been defined:{ used for the extraction of base metals or for the manufacture of chemical compounds of base metals}

A catalyst is a substance that increases the rate of a chemical reaction without itself undergoing any permanent chemical change.

A catalyst which can no longer exhibit the necessary activity and/or is specificity required by the user is referred to as a “spent catalyst”. Catalysts are critical to the chemical industry and are now used in most industrial chemical processes.

Catalysts gradually lose their catalytic activity, usually through structural changes, poisoning, overheating or the deposition of extraneous material such as coke. A catalyst is “spent” when it no longer exhibits the necessary activity or specificity required by the user.

Flip through those Section, Chapter Subheading Notes, and find the relevant response

 

The following chapters may have the answer(26,28,38).  Note that there is no response from Chapter 28, which covers inorganic chemicals, Chapter 38 Exclusion note 1(e) has a response. It points us to heading 26.20.

 

 

Therefore chapter 38 exclusion notes tell us the Spent Catalysts are to be classified in heading 26.20

Take note that chapter 26 covers Ores, slag and ash.

Conduct an analysis of the subheadings of heading 26.20 because we have established that the product is classifiable under heading 26.20

Slag, ash and residues(SAR) (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds.

Subheading	Terms of Subheading	Comments
2620.10.00	– Containing mainly lead:	This is mainly SAR containing lead,   Subheading Ruled Out 1 Dash Subheading
2620.11.00	— Hard zinc spelter	This is SAR containing Hard zinc Spelter, Subheading Ruled Out 2 Dash Subheading
2620.19.00	— Other	This is mainly SAR containing lead,   Subheading Ruled Out 2 Dash Subheading
2620.20.00	– Containing mainly lead:	This is mainly SAR containing lead,   Subheading Ruled Out 1 Dash Subheading
2620.21.00	— Leaded gasoline sludges and leaded anti-knock compound sludges	This is mainly SAR containing lead,   Subheading Ruled Out 2 Dash Subheading
2620.29.00	— Other	This is mainly SAR containing lead,   Subheading Ruled Out 2 Dash Subheading
2620.30.00	– Containing mainly copper	This is mainly SAR containing copper,   Subheading Ruled Out 1 Dash Subheading
2620.40.00	– Containing mainly aluminium	This is mainly SAR containing Aluminium,    Subheading Ruled Out 1 Dash Subheading
2620.60.00	-Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds	This is SAR containing arsenic. Mercury, thallium or mixtures Subheading Ruled Out 1 Dash Subheading The item could be classified here but the question did not specify the contents
2620.90.00	– Other	This is SAR containing any other metals not listed above 1 Dash Subheading The item could be classified here but the question did not specify the contents
2620.91.00	— Containing antimony, beryllium, cadmium, chromium or their mixtures	This is SAR containing antimony, beryllium, cadmium, chromium or mixtures    Subheading Ruled Out The item could be classified here but the question did not specify the contents 2 Dash Subheading
2620.99.00	— Other	This is SAR containing all other metals not listed above The item will be classified here because the question did not specify the contents 2 Dash Subheading

 Further Analysis of the Subheadings

Which headings can be compared as per GIR 6:

We can only compare the 1 Dash Headings which are:  2620.10.00, 2620.20.00, 2620.30.00, 2620.40.00, 2620.60.00, 2620.90.00

Comparison of a 1 Dash Heading with a 1 Dash Heading,  is application of GIR 6

Comparison of 2 Dash Headings

• 11.00, 2620.19.00
• 21.00, 2620.29.00
• 91.00, 2620.99.00

End Question 10 Analysis

::Q11:: State the 4 Digit Heading of ‘’Prepared Hydraulic Fluids Based on Polyglycols of Chapter 39’’(3 Marks).{=38.19}39

Questions to ask yourself:

What are Hydraulic Fluids? What is the material? What are its Functions/Uses? Is it Processed?  

A hydraulic fluid or hydraulic liquid is the medium by which power is transferred in hydraulic machinery. Common hydraulic fluids are based on mineral oil or water. Examples of equipment that might use hydraulic fluids are excavators and backhoes, hydraulic brakes, power steering systems, automatic transmissions, garbage trucks, aircraft flight control systems, lifts, and industrial machinery.

Hydraulic systems like the ones mentioned above will work most efficiently if the hydraulic fluid used has zero compressibility.

Which Sections, Chapters Notes/Terms of Headings or Subheadings might cover Hydraulic Fluids?

(22, 27, 28,29,38,39). 

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Note that there is no response from Chapters 22,27,28,29,38,

Chapter 39 Exclusion Note 2(ij) tells us that it is to be classified under heading 38.19

 

The term ”Throughout the Nomenclature” means that it applies for whole HS Nomenclature. It is not only limited to Chapter 39

 

Therefore chapter 39 exclusion notes tell us the Hydraulic Fluids based on Polyglcols are to be classified in heading 38.19

Take note that chapter 38  covers{ Miscellaneous chemical products} and Heading 38.19 covers{ Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.}

Conduct an analysis of the subheadings of heading 38.19 to determine the 8 digit subheading, because we have established that the product is classifiable under heading 38.19

The heading is not sub-divided into subheadings and therefore the HS Code is 3819.00.00

End Question 11 Analysis

::Q12:: State the 4 Digit Heading of Stamping Foils(3 Marks).{=32.12}48

Questions to ask yourself?

What are Stamping Foils? What is the material? What are its Functions/Uses? Is it Processed?  

Hot stamping foil is a thin film used to permanently transfer aluminium or pigmented colour designs to a substrate via a stamping process. Heat and pressure is applied to the foil over a substrate using a stamping die (plate) in order to melt the adhesive layer of the foil to permanently transfer to the substrate.

Foil stamping, also known as foil printing, is a versatile printing technique that involves applying a metallic or pigmented foil to a surface in order to create a decorative finish. The process makes use of metal dies, combined with heat and pressure, to permanently bond a thin foil film to a paper-based substrate.

Which Sections, Chapters Notes/Terms of Headings or Subheadings might cover Stamping Foils?

(32,39,48). 

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Note that there is no response from Chapters 39,48, which point us to heading 32.12

Chapter 39 Exclusion Note 2(e) and Chapter 48 Exclusion Note2(b) tells us that it is to be classified under heading 38.19

 

Chapter 32 Covers { Tanning or dyeing extracts; tannins and their derivatives;dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks}

Heading 32.12 Covers{ Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale.}

Note the following:

There are three separate descriptions, in that heading, separated by semi colons(Refer to Notes of class done on 23/7/2022)

Description 1: Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels);

Description 2: stamping foils;

Description 3: dyes and other colouring matter put up in forms or packings for retail sale.

Note the meaning of ‘’Retail Sale’’ as per WCO

The term “goods put up in sets for retail sale” therefore only covers sets consisting of goods which are intended to be sold to the end user where the individual goods are intended to be used together. For example, different foodstuffs intended to be used together in the preparation of a ready-to-eat dish or meal, packaged together and intended for consumption by the purchaser would be a “set put up for retail sale”.

“Retail sale” does not include sales of products which are intended to be re-sold after further manufacture, preparation, repacking or incorporation with or into other goods.

Conduct an analysis of subheadings under heading 32.12 to determine the tariff classification of the stamping foil

 

Subheading	Terms of Subheading	Comments
3212.10.00	– Stamping foils	·        Stamping coil Classified on the subheading as per terms of subheading ·       1 Dash Subheading
3212.90.00	– Other:	·        All other items in the Terms of  Heading which are not stamping foils are classifiable under this subheading ·        Note that this subheading has a full colon at end, meaning it is further subdivided. ·       1 Dash Subheading
3212.90.10	— Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels)	·       The subheading Other{3212.90.00} is then subdivided into 3 dash headings which are only applicable to the EAC.
3212.90.90	— Other	·       This subheading covers all other items not listed in subheadings 3212.10.00 and 3212.90.00 and are included in the terms of heading are to be classified in this subheading. ·       3 dash subheadings applicable only to the EAC

 

End Question 12 Analysis

 

::Q13:: State the 4 Digit of Heading Crochet Lace  (3 Marks).{=58.04}60

Questions to ask yourself

What is Heading Crotchet Lace? What is the material? What are its Functions/Uses? Is it Processed? 

Crochet lace is an application of the art of crochet. Generally, it uses finer threads and more decorative styles of stitching, often with flowing lines or scalloped edges to give interest. Variation of the size of the holes also gives a piece a “lacy” look.

 

What are all the possible sections, chapters that a note or term Crochet Lace  could be found

Flip through those Section, Chapter Subheading Notes, and find the relevant response

 

The following chapters may have the answer(58,60,64,65).  The laces mentioned in the 2 chapters 64,65 are not crotcheted.

Chapter 60 Exclusion Note(1a) has the response, it tells us to classify the crocheted lace under heading 58.04

We now conduct a detailed analysis of heading 5804 to determine the 8 digit subheading

Subheading	Terms of Subheading	Comments
5804.10.00	– Tulles and other net fabrics	·        Crocheted Lace not classifiable here ·       1 Dash Subheading
5804.20.00	– Mechanically made lace:	·        Crocheted Lace not classifiable here ·        Note that this subheading has a full colon at end, meaning it is further subdivided. ·       1 Dash Subheading
5804.21.00	— Of man-made fibres	·        Crocheted Lace not classifiable here ·       The subheading {5804.20.00} is then subdivided into 2 dash headings which are applicable worldwide  ·       2 Dash subheading
5804.29.00	— Of other textile materials	·        Crocheted Lace not classifiable here ·       The subheading {5804.20.00} is then subdivided into 2 dash headings which are applicable worldwide  ·       2 Dash Heading
5804.30.00	– Hand-made lace	·        Crocheted Lace classifiable here.  It is hand Made ·       1 Dash subheading

 Which Subheadings are comparable in the above case: That is the application of GIR 6

• 1 dash with 1 dash: 5804.10.00, 5804.20.00, 30.00
• 2 dash with 2 dash: 21.00, 5804.29.00

End Question 13 Analysis

::Q14:: If an Item is Classifiable in Heading 61.13 and Other Headings of Chapter 61.  Which heading does the Nomenclature tell us to Use(3 Marks).{=61.13}61

This is a straightforward case of reading, the chapter notes.  Note that this is a subheading that is not further subdivided.  That is the reason for the zeros at the end.

End Question 14 Analysis

::Q15:: State the 4 Digit Heading of Handkerchiefs of size 60x60cm(3 Marks).{=62.14}62

Questions to ask yourself

What is a handkerchief? What is the material? What are its Functions/Uses? Is it Processed?  

Take note that  that the specific size is fixed by the question

A handkerchief: also called a hankie or, historically, a hand Kercher is a form of a kerchief or bandanna, typically a hemmed square of thin fabric which can be carried in the pocket or handbag, and which is intended for personal hygiene purposes such as wiping one’s hands or face or blowing one’s nose. A handkerchief is also sometimes used as a purely decorative accessory in a suit pocket; it is then called a pocket square. It is also an important accessory in many folkdances in many regions like the Balkans and the Middle East; an example of a folk-dance using handkerchiefs is Kalamatianos…

Which Sections, Chapters, might have the Term Handkerchief?(48,62)

Flip through those Section, Chapter Subheading Notes, and find the relevant response

 

The following chapters may have the answer(48,62). 

Analysis of Heading 4818

It has 3 types of punctuation marks in the terms of heading, which are 1(,) Comma, 2(;) Semi-Colon, and a full stop

Item	Conditions	Comments
1)Toilet paper and similar paper	1)  Must be household or sanitary purposes 2)  in rolls of a width not exceeding 36 cm 3)  or cut to size or shape	·       That description ends at the semi colon ;  Therefore, this Part of the Terms of heading ends here.
cellulose wadding or webs of cellulose fibres
2) ·       handkerchiefs, ·       cleansing tissues, ·       towels, ·       tablecloths, ·       serviettes, ·       bed sheets ·       and similar household, sanitary or hospital articles, ·       articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.	1)  Must be made of Paper Pulp or 2)  Made of Paper or 3)  Made of Cellulose Wadding or 4)  Made of cellulose fibres	·       Note that the conditions only apply to the items listed after the Semi Colon

 

Analysis of sub-headings of heading 4818

Subheading	Terms of Subheading	Comments
4818.10.00	-Toilet paper	·        1 Dash Subheading ·       Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings
4818.20.00	– Handkerchiefs, cleansing or facial tissues and towels	·        1 Dash Subheading ·       Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings
4818.30.00	– Tablecloths and serviettes	·        1 Dash Subheading ·       Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings
4818.50.00	– Articles of apparel and clothing accessories	·        1 Dash Subheading ·       Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings
4818.90.00	– Other	·        1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings ·       Note that any other article covered by the terms of heading and is not mentioned in subheadings 4818.10.00,4818.20.00,4818.30.00,4818.50.00 Must be classified under this subheading

Which subheadings can be compared with each other during classification as per GIR 6

All these subheadings can be compared with one another because they are all 1 Dash Subheadings, 4818.10.00,4818.20.00,4818.30.00,4818.50.00,4818.90.00

Analysis of heading 62.13

 

 

Subheading	Terms of Subheading	Comments
6213.20.00	– Of cotton	·        1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·       Note that for you to classify a handkerchief here it must be made of cotton and must maximum size 60cm x 60cm(the size is due to Chapter 62 Note 7)
6213.90.00	– Of other textile materials	·        1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·       Note that for you to classify a handkerchief here it must be made of any other textile material apart from cotton and maximum size 60cm x 60cm (the size is due to Chapter 62 Note 7)

Which subheadings cab be compared with each other during classification as per GIR 6

These 2 subheadings can be compared with one another because they are all 1 Dash Subheadings, 6213.20.00, 6213.90.00

The handkerchief in question would therefore be classifiable under either of the above subheadings depending on the type of material

End Question 15 Analysis

::Q16:: State the 6 Digit Sub-Heading that covers Articles made from Warp Knit  Fabrics(3 Marks).{=6304.20}63

Questions to ask yourself

What is Warp Knit Fabrics? What is the material? What are its Functions/Uses? Is it Processed?  

Warp knitting is a family of knitting methods in which the yarn zigzags along the length of the fabric, i.e., following adjacent columns, or wales, of knitting, rather than a single row, or course. For comparison, knitting across the width of the fabric is called weft knitting. Since warp knitting requires that the number of separate strands of yarn, or ends, equals the number of stitches in a row, warp knitting is almost always done by machine rather than by hand.

Which Sections, Chapters, might have the term Warp Knit Fabrics?(60,63)

Flip through those Section, Chapter Subheading Notes, and find the relevant response

 

Analysis of Heading 60.05

It has 3 types of punctuation marks in the terms of heading, which are 1(,) Comma, 2(;) Semi-Colon, and a full stop

Item	Conditions/Terms of Subheading	Comments
Heading 60.05 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04	1)  They include those made on galloon knitting machines 2)  They must not be included in headings 60.01,60.02,60.03,60.04.  If they are you must not classify them here.
6005.20.00	Of cotton:	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·       Note the full colon after the term cotton, it means that the 1 Dash heading is subdivided  into higher Dash Headings(2) or more information is provided for the determination of the correct subheading
6005.21.00	— Unbleached or bleached	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        This subheading covers Warp Knit Fabrics made of cotton, unbleached or bleached
6005.22.00	— Dyed	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        This subheading covers Warp Knit Fabrics made of cotton, Dyed
6005.23.00	— Of yarns of different colours	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        This subheading covers Warp Knit Fabrics made of cotton, of yarns of different colours
6005.24.00	— Printed	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        This subheading covers Warp Knit Fabrics made of cotton, and printed
6005.30.00	– Of synthetic fibres:	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·       Note the full colon after the term cotton, it means that the 1 Dash heading is subdivided  into higher Dash Headings(2) or more information is provided for the determination of the correct subheading
6605.35.00	— Fabrics specified in Subheading Note 1 to this Chapter	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of synthetic fibre, and Fabrics specified in Subheading Note 1 to this Chapter
Subheading Note. 1.- Subheading 6005.35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO). Note that subheading notes apply to the subheadings only, INN means- An International Non-proprietary Name (INN) (or generic name) identifies a pharmaceutical substance or active pharmaceutical ingredient by a unique name that is globally recognized and is public property.  This is a list published by the WCO on the HS Classification of active ingredients in Pharmaceutical Products ISO:  International Organization for Standardization (ISO)
6605.36.00	— Other, unbleached or bleached	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of synthetic fibre, and must be unbleached or bleached and not those covered by subheading note 1
6605.37.00	— Other, dyed	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of synthetic fibre, dyed, and not those covered by subheading note 1
6605.38.00	— Other, of yarns of different colours	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of synthetic fibre, of yarns of different colours, and not those covered by subheading note 1
6605.39.00	— Other, printed	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of synthetic fibre, printed, and not those covered by subheading note 1
6605.40.00	– Of artificial fibres:	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·       Note the full colon after the term cotton, it means that the 1 Dash heading is subdivided  into higher Dash Headings(2) or more information is provided for the determination of the correct subheading
6005.41.00	— Unbleached or bleached	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of artificial fibre, unbleached or bleached
6005.42.00	— Dyed	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of artificial fibre, dyed
6005.43.00	— Of yarns of different colours	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of artificial fibre, of yarns of different colours
6005.44.00	— Printed	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of artificial fibre, printed
6005.90.00	– Other	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       This subheading covers Warp Knit Fabrics made of artificial fibre, not covered by subheadings,6005.41.00,6005.42.00,6005.43.00,6005.44.00

Analysis of Heading 63.04

It has 2 types of punctuation marks in the terms of heading, which are 1(,) Comma, 2(.) Full stop

Item	Conditions/Terms of Subheading	Comments
Heading 63.04 Other furnishing articles, excluding those of heading 94.04.	Note that this heading will not cover items of Heading 60.05 and those of 94.04	This means that you have to analyse all these headings to get the correct classification
6304.10.00	– Bedspreads:	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·       Note the full colon after the term cotton, it means that the 1 Dash heading is subdivided  into higher Dash Headings(2) or more information is provided for the determination of the correct subheading ·       All 2 Dash subheadings below this 1 dash heading are all about bedspreads
6304.11.00	— Knitted or crocheted	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        This subheading covers Knitted or crocheted bedspreads
6304.19.00	— Other	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        This subheading covers bedspreads that are not knitted or crocheted
6304.20.00	– Bed nets specified in Subheading Note 1 to this Chapter	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·        The subheading  Notes only applies to the subheadings
Subheading Note. 1.- Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alpha cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos- methyl (ISO).
6304.90.00	– Other:	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·       Note the full colon after the term other, it means that the 1 Dash heading is subdivided  into higher Dash Headings(2) or more information is provided for the determination of the correct subheading ·       Any other furnishing article that is not covered by the preceding subheadings
6304.91.00	— Knitted or crocheted:	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       Note the full colon after the term Knitted or crocheted, it means that the 2 Dash heading is subdivided  into higher Dash Headings(3) or more information is provided for the determination of the correct subheading
6304.91.10	— Mosquito net	·       3 Dash Subheading ·       Note that the last digit of the subheading >0 is the 7th Digit.  This is the case for all 3 Dash Subheadings. ·       This subheading covers Knitted or crocheted, mosquito net
6304.91.90	— Other	·       3 Dash Subheading ·       Note that the last digit of the subheading >0 is the 7th Digit.  This is the case for all 3 Dash Subheadings. ·       Any other item not listed in the preceding subheadings, but must Knitted or Crocheted
6304.92.00	— Not knitted or crocheted, of cotton	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       Covers any item not covered by the preceding subheadings but must not be Knitted or crocheted and must be of cotton
6304.93.00	— Not knitted or crocheted, of synthetic fibres	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       Covers any item not covered by the preceding subheadings but must not be Knitted or crocheted and must be of synthetic fibres
6304.99.00	— Not knitted or crocheted, of other textile materials	·       2 Dash Subheading ·       Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·       Covers any item not covered by the preceding subheadings but must not be Knitted or crocheted and must be of synthetic Other textile materials

 

::Q17:: State the 4 Digit Heading of Orthopaedic Footwear(3 Marks).{=90.21}64

Questions to ask yourself

What is Orthopaedic Footwear? What is the material? What are its Functions/Uses? Is it Processed?  

What are orthopaedic shoes/Footwear?

Orthopaedic shoes are shoes that are specifically designed to support or accommodate the mechanics and structure of the foot, ankle and leg and they have a number of medically beneficial features and functions that separate them from everyday footwear.

An orthopaedic shoe is a shoe made with properties a normal shoe would not typically have. These types of shoes are made to accommodate foot abnormalities or foot deformities, improve biomechanical foot function, as well as enhance the effectiveness of custom foot orthotics.

 

Which Sections, Chapters, might have the Orthopaedic Footwear?(64)

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Chapter 64 Note 1(e) gives us a response.  It tells us that they are to be classified in heading 90.21

Comments on Chapter 64 Notes:

Note 2: Always check the Legal Notes to confirm the meaning of parts. Parts in the Nomenclature might not agree with the standard definition of parts.  You can see that note 2 excludes some articles from being classified as parts

The subheading notes always refer to specific subheadings and not to headings or higher levels eg, Chapters, Sections.

Note the term subject to in Note 4: It means you must consider the requirements of Note 3, before executing those of Note 4.  That is Note 4 is subject to Note 3.

Note the definition of rubber and plastics and leather, in Note 3.  It differs from the meaning defined in Chapter 39,40, 42 for these items.  Therefore, another pointer to the paramount importance of reading the Notes during classification.  The Legal notes should be read analytically not like a ‘’Thriller Novel’’.

We proceed to Heading 90.21 to conduct an analysis 

Analysis of Terms of Heading (TOH)90.21

Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability.

• There are 3 Punctuation marks in the terms of Heading, (1) Comma , (2) Semi colon ; (3) Period/Full Stop .
• The semi colon has divided the TOH into three distinct/separate parts which are:
• Part 1: Orthopaedic appliances, including crutches, surgical belts and trusses
• Part 2: splints and other fracture appliances; artificial parts of the body
• Part 3: hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability
• The commas separate the different items in a part of the TOH or give conditions that must be met by all items in that part of the TOH. That is the commas are distributive
• The Period/Full stop means End of TOH

 

What then is the final subheading of the Orthopaedic Footwear?  We analyse heading 90.21

TOSH(Terms of Subheading)

TOH(Terms of Heading)

Item	Conditions/Terms of Subheading	Comments
9021.10.00	– Orthopaedic or fracture appliances	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. This subheading is applicable worldwide
9021.2 Take Note that that if a  TOSH is further subdivided the HS Code is normally omitted, but you should be able to deduce the HS Code by its  subheadings.  E.g., the subheading that follows is 9021.21.00.  Therefore, this is a subdivision of 9021.2, because the .21 means 1st subdivision of 9021.2	– Artificial teeth and dental fittings:	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings.  This subheading is applicable worldwide   ·       Note the full colon after the word fittings, it means that the 1 Dash subheading is subdivided  into higher Dash Headings(2) or more information is provided for the determination of the correct subheading
9021.21.00	— Artificial teeth This is a subdivision of subheading 9021.2{- Artificial teeth and dental fittings:}	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        Applies Worldwide
9021.29.00	— Other Which items are classifiable on this subheading? This is a subdivision of subheading 9021.2{- Artificial teeth and dental fittings:}Artificial teeth are already covered by Subheading 9021.21.00.  Therefore, it covers all dental fittings	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        Applies Worldwide
9021.3	– Other artificial parts of the body:	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. ·        Applies Worldwide ·       Note the full colon after the word body, it means that the 1 Dash subheading is subdivided  into higher Dash Headings(2) or more information is provided for the determination of the correct subheading
9021.31.00	— Artificial joints Note that this is a subdivision of subheading 9021.3	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        Applies Worldwide
9021.39.00	— Other Note that this is a subdivision of subheading 9021.3 Which items are classifiable on this subheading? This is a subdivision of subheading 9021.3{- Other artificial parts of the body:}Artificial joints are already covered by Subheading 9021.31.00.  Therefore, it covers all other artificial parts of the body apart from artificial joints.	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. ·        Applies Worldwide
9021.40.00	– Hearing aids, excluding parts and accessories	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 2 Dash Subheadings. ·        Applies Worldwide
9021.50.00	– Pacemakers for stimulating heart muscles, excluding parts and accessories	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 2 Dash Subheadings. ·        Applies Worldwide
9021.90.00	– Other This subheading covers any items that are mentioned in the TOH, but are not covered by all the preceding 1 Dash Subheadings	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 2 Dash Subheadings. ·        Applies Worldwide

 

What is then the final subheading that covers orthopaedic footwear. Is it 9021.10.00 or 9021.39.00

9021.10.00	– Orthopaedic or fracture appliances
9021.39.00	— Other

 

::Q18:: State the 4 Digit Heading of Slate Pencils(3 Marks).{=96.10}68

Questions to ask yourself

What is Slate Pencils? What is the material? What are its Functions/Uses? Is it Processed?  

Slate pencils were made of soapstone or softer pieces of slate rock, sometimes wrapped in paper like this one. Many students remember the sound of the slate pencil — like nails on a chalkboard. In the late nineteenth/early twentieth century, chalk was used instead.

Which Sections, Chapters, might cover slate pencils?(68)

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Chapter 68 Note 1(m) gives us a response.  It tells us that they are to be classified in heading 96.10

The item is therefore classifiable under subheading 9610.00.00 {Slates and boards, with writing or drawing surfaces, whether or not framed.} 

::Q19:: State the 4 Digit Heading of Buttons(3 Marks).{=96.06}69

Questions to ask yourself

What is a button? What is the material? What are its Functions/Uses? Is it Processed?  

A button is a fastener that joins two pieces of fabric together by slipping through a loop or by sliding through a buttonhole.

In modern clothing and fashion design, buttons are commonly made of plastic but also may be made of metal, wood, or seashell. Buttons can also be used on containers such as wallets and bags. Buttons may be sewn onto garments and similar items exclusively for purposes of ornamentation.

Which Sections, Chapters, might cover buttons?(25,68,69) 

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Chapter 68 Note 1(m) gives us a response.  It tells us that they are to be classified in heading 96.06

Chapter 69 Note 2(L) gives us a response.  It tells us that they are to be classified in heading 96.06 

Analysis of Terms of Heading (TOH)96.06

Buttons, press-fasteners, snap-fasteners and press-studs,

button moulds and other parts of these articles; button blanks. 

There are 3 Punctuation marks in the terms of Heading, (1) Comma , (2) Semi colon ; (3) Period/Full Stop .

The semi colon has divided the TOH into two distinct/separate parts which are:

• Part 1: Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles
• Part 2: button blanks.

The commas separate the different items in a part of the TOH or give conditions that must be met by all items in that part of the TOH.  That is the commas are distributive.  If there are conditions the commas indicate that those conditions must be met by all the items in that part of the TOH.

The Period/Full stop means End of TOH

Analysis of Heading 96.06

Item	Conditions/Terms of Subheading	Comments
9606.10.00	– Press-fasteners, snap-fasteners and press-studs and parts therefor	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. This subheading is applicable worldwide
9606.2 Take Note that that if a  TOSH is further subdivided the HS Code is normally omitted, but you should be able to deduce the HS Code by its  subheadings.  E.g., the subheading that follows is 9606.21.00  Therefore, this is a subdivision of 9606.2, because the .21 means 1st subdivision of 9606.2	-Buttons:	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings.  This subheading is applicable worldwide   ·       Note the full colon after the buttons, it means that the 1 Dash subheading is subdivided  into higher Dash Headings(2) or more information is provided for the determination of the correct subheading
9606.21.00	— Of plastics, not covered with textile material Take not this is a subdivision of buttons, but this one must be of plastics, not covered with textile material	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. This subheading is applicable worldwide
9606.22.00	— Of base metal, not covered with textile material Take not this is a subdivision of buttons, but this one must be of base metal, not covered with textile material	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. This subheading is applicable worldwide
9606.29.00	— Other Take not this is a subdivision of buttons, but covers all other buttons not covered by Subheadings 9606.21.00 and 9606.22.00	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. This subheading is applicable worldwide
9606.30.00	–Button moulds and other parts of buttons; button blanks Take note this is a subdivision of the TOH	·       1 Dash Subheading ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. This subheading is applicable worldwide

Lesson.  The Heading is first subdivided into 1 Dash Headings, e.g., for 96.06. The 1 Dash Subheadings are   9606.10.00,9606.2, ,9606.30.00

The 1 Dash Subheadings could then be divided into 2 Dash Subheadings e.g., the 1 Dash Subheading 9606.2 is subdivided into 2 Dash subheadings, 9606.21.00,9606.22.00,9606.29.00

Therefore, during classification.

• First identify the section(It is very important to Know what the sections cover)(Application of Legal Notes)
• Next Identify the Chapter(It is very important to Know what the chapters cover) )(Application of Legal Notes) 

• Next Identify the correct Heading in the correct chapter)(Application of Legal Notes) 

• Next Identify which 1 Dash Subheading covers your product(application of GIR 6)
• Finally compare the 2 Dash Subheadings in the correct 1 Dash Subheading to arrive at your classification.(application of GIR 6)

The buttons require more information for the correct determination of the final subheading 

::Q20:: State the 4 Digit Heading of Glass in the form of Powder(3 Marks).{=32.07}70

Questions to ask yourself

What is Glass in the form of Powder? What is the material? What are its Functions/Uses? Is it Processed?  

a hard brittle transparent or translucent noncrystalline solid, consisting of metal silicates or similar compounds. It is made from a fused mixture of oxides, such as lime, silicon dioxide, etc., and is used for making windows, mirrors, bottles, etc. 

What is glass powder? Also referred to as ‘glass frit’ or ‘glass flux’, glass powder is glass that is milled down into very small particles, with a typical median grain size between 30 µm down to as fine as 0.1 µm.

Which Sections, Chapters, might cover Glass in the form of Powder?(70)

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Chapter 70 Note 1(a) gives us a response.  It tells us that they are to be classified in heading 32.07 

Analysis of Terms of Heading (TOH)32.07

Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips),liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. 

There are 3 Punctuation marks in the terms of Heading, (1) Comma , (2) Semi colon ; (3) Period/Full Stop .

The semi colon has divided the TOH into two distinct/separate parts which are:

• Part 1: Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels, and glazes, engobes (slips),liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry
• Part 2: glass frit and other glass, in the form of powder, granules or flakes.
• The commas separate the different items in a part of the TOH or give conditions that must be met by all items in that part of the TOH. That is the commas are distributive.  If there are conditions the commas indicate that those conditions must be met by all the items in that part of the TOH.

The items listed in Part 1 which are separated by commas must be of a kind used in the ceramic, enamelling, or glass industry

The items listed in part 2 must be in the form of powder, granules or flakes.

The Period/Full stop means End of TOH 

The final subheading is 3207.40.00 as per the Terms of Heading 32.07 as well as Terms of Subheading 3207.40.00. Take note that in the case of this heading 32.07, there are no sub-divisions of the 1 dash subheadings.

::Q21:: State the 4 Digit Heading of Cutting Plates for Electric Shavers(3 Marks).{=85.10}82

What is an Cutting Plate forElectric Shaver? What is the material? What are its Functions/Uses? Is it Processed?  

An electric shaver is a razor with an electrically powered rotating or oscillating blade. The electric shaver usually does not require the use of shaving cream, soap, or water. The razor may be powered by a small DC motor, which is either powered by batteries or mains electricity. The cutting plate is a part of the shaver.

Which Sections, Chapters, might cover parts of Electric Shaver?(82,85)

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Chapter 82 Note 2 gives us a response.  It tells us that they are to be classified in heading 85.10 

Analysis of Terms of Heading (TOH)85.10

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.

There are 2 Punctuation marks in the terms of Heading, (1) Comma ,  (2) Period/Full Stop .

The commas separate the different items in a part of the TOH or give conditions that must be met by all items in that part of the TOH.  That is the commas are distributive.  If there are conditions the commas indicate that those conditions must be met by all the items in that part of the TOH.

The comma immediately after the word appliances implies that all items listed before the comma must have a self-contained motor.

The Period/Full stop means End of TOH

The final subheading of the Cutting plates of electric shaver is 8510.90.00 as per the terms of Subheading.  Note that the heading 85.10 is subdivided into 1 Dash headings only and None of the 1 Dash subheadings has been sub divided into 2 dash headings or more.

::Q22:: State the 4 Digit Heading of Digital Cameras(3 Marks).{=85.25}84

What is a Digital Camera? What is the material? What are its Functions/Uses? Is it Processed?  

A digital camera is a camera that captures photographs in digital memory. Most cameras produced today are digital, largely replacing those that capture images on photographic film.

Which Sections, Chapters, might cover Digital Cameras?(84)

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Chapter 84 Note 1(f) gives us a response.  It tells us that they are to be classified in heading 85.25

Analysis of Terms of Heading (TOH)85.25 

Transmission apparatus for radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders. 

There are 3 Punctuation marks in the terms of Heading, (1) Comma ,  (2) Semi-Colon . 3) Period/Full Stop 

The semi colon has divided the TOH into two distinct/separate parts which are:

• Part 1: Transmission apparatus for radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus
• Part 2: television cameras, digital cameras, and video camera recorders 

The commas separate the different items in a part of the TOH or give conditions that must be met by all items in that part of the TOH.  That is the commas are distributive.  If there are conditions the commas indicate that those conditions must be met by all the items in that part of the TOH.

The Period/Full stop means End of TOH

 

The final subheading of the Digital Camera is 8525.80.00, as per the terms of subheading.  Take note that heading 85.25 is only divided into three 1 Dash subheadings, The 1 Dash Subheadings are not further divided.

::Q23:: State the 4 Digit Heading of Search Lights(3 Marks).{=94.05}90

What is a Search Light? What is the material? What are its Functions/Uses? Is it Processed?  

A searchlight (or spotlight) is an apparatus that combines an extremely bright source (traditionally a carbon arc lamp) with a mirrored parabolic reflector to project a powerful beam of light of approximately parallel rays in a particular direction. It is usually constructed so that it can be swivelled about. 

Which Sections, Chapters, might cover parts of Search Lights?(85,90,94)

Flip through those Section, Chapter Subheading Notes, and find the relevant response

Chapter 90 Note 1(ij) gives us a response.  It tells us that they are to be classified in heading 94.05

 

Item	Conditions/Terms of Subheading	Comments
9405.10.00,9405.20.00,9405.30.00,9405.40.00, 9405.50.00,9405.60.00,9405.9	Assorted subheadings The heading is subdivided into seven 1 Dash subheadings	·       1 Dash Subheadings ·        Note that the last digit of the subheading >0 is the 5th Digit.  This is the case for all 1 Dash Subheadings. This subheading is applicable worldwide
9405.9	-Parts This 1 dash Subheading is further subdivided
9405.91	— Of glass:	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. This subheading is applicable worldwide ·       Note the full colon after the word glass, it means that the 2 Dash subheading is subdivided  into higher Dash Headings(3) or more information is provided for the determination of the correct subheading
9405.91.10	— For bulbs and fluorescent tubes Take note that, this is a subdivision of glass,	·       3 Dash Subheading ·        Note that the last digit of the subheading >0 is the 7th Digit.  This is the case for all 3 Dash Subheadings. This subheading is applicable to the EAC ONLY
9405.91.90	— Other Take not this is a subdivision of glass	·       3 Dash Subheading ·        Note that the last digit of the subheading >0 is the 7th Digit.  This is the case for all 3 Dash Subheadings. This subheading is applicable to the EAC ONLY
9405.92.00	— Of plastics Take note this is a subdivision of the Parts	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. This subheading is applicable worldwide
9405.99	— Other Take note this is a subdivision of the Parts	·       2 Dash Subheading ·        Note that the last digit of the subheading >0 is the 6th Digit.  This is the case for all 2 Dash Subheadings. This subheading is applicable worldwide
9405.99.10	— For bulbs and fluorescent tubes Take note this is a subdivision of  Other	·       3 Dash Subheading ·        Note that the last digit of the subheading >0 is the 7th Digit.  This is the case for all 3 Dash Subheadings. This subheading is applicable to the EAC ONLY
9405.99.90	— Other Take note this is a subdivision of  Other	·       3 Dash Subheading ·        Note that the last digit of the subheading >0 is the 7th Digit.  This is the case for all 3 Dash Subheadings. This subheading is applicable to the EAC ONLY