Question 9: Sunflower Immersed in Concentrated Silver Nitrate Solution
What is Sunflower? What is Concentrated Silver Nitrate Solution?
Helianthus is a genus comprising about 70 species of annual and perennial flowering plants in the daisy family Asteraceae commonly known as sunflowers. Except for three South American species, the species of Helianthus are native to North America and Central America. The best-known species is the common sunflower.
Treating cut flower stems by immersion in concentrated silver nitrate solutions has extended the vase life of carnations and chrysanthemums in our studies. Effective impregnation of cut stems is accomplished by immersion for 10 minutes in a 1000 ppm AgNO3 solution.
Therefore, we are classifying a flower immersed in silver nitrate for preservation.
Note that we are not classifying silver nitrate solution, we are classifying a flower.
What chapters cover flowers. Chapter 6.
Go through the headings of chapter 6 to find a suitable heading. The most suitable is heading 06.03 which covers{ Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared}
Which subheading in heading 06.03 covers preserved flowers? Subheading 0603.1covers fresh flowers. Therefore we eliminate it. Our Flower is preserved in chemicals. Therefore we must classify the product in subheading or tariff code 0603.90.00
Question 10: Pure Sodium Nitrate in Tablets Weighing 8Kgs
What is Sodium Nitrate?
Sodium nitrate is the chemical compound with the formula NaNO
Sodium nitrate is a white deliquescent solid very soluble in water. It is a readily available source of the nitrate anion (NO3−), which is useful in several reactions carried out on industrial scales for the production of fertilizers, pyrotechnics, smoke bombs and other explosives, glass and pottery enamels, food preservatives (esp. meats), and solid rocket propellant. It has been mined extensively for these purposes. Used in solid propellants, explosives, fertilizers, and for many other uses. Sodium nitrate is the inorganic nitrate salt of sodium. It has a role as a fertilizer.
What are the possible chapters can we find the sodium nitrate. You need to consider the chapters covering inorganic chemicals or those covering its possible uses
The chapters to be considered are 28 and 31. Read the legal notes to the candidate chapters to eliminate some of them. Refer to exclusion note 3c of chapter 28.
It reads: 3.- Subject to the provisions of Note 1 to Section VI this Chapter does not cover:
(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31; Sodium Nitrate is mentioned in Note 2 of chapter 31. Therefore we eliminate chapter 28.
Read the legal notes of chapter 31 for further guidance. Refer to Note 2 of chapter 31. It reads: 2.- Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
(a) Goods which answer to one or other of the descriptions given below:
(i) Sodium nitrate, whether or not pure;
Therefore we have to read terms of heading 31.05 because of that note.
Terms of heading 31.05 reads as follows: Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
Therefore the product must be in a package not exceeding 10kgs. Our product is in 8kg package. Therefore it must be classified in heading 31.02.
The product is therefore classifiable in subheading or tariff code 3102.10.00
Question 11: Prawns in Shell, Cooked by Boiling in Water, Dried for Preservation
What is a Prawn?
Prawn is a common name for small aquatic crustaceans with an exoskeleton and ten legs, some of which are edible. The term prawn is used particularly in the United Kingdom, Ireland, and Commonwealth nations, for large swimming crustaceans or shrimp, especially those with commercial significance in the fishing industry
We are classifying a crustacean. What are the possible chapters that crustaceans can be found. It can only be chapter 3 because the method of preparation and preservation is only found in chapter 3.
In which heading of chapter 3 can we find crustaceans Shell, Cooked by Boiling in Water, Dried for Preservation.
It is heading 03.06.
Analysis of heading 03.06
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine.
The product is covered by the second part of terms of heading 03.06
Which then is the subheading that covers the product:
Determination of the correct subheading by elimination:
We eliminate subheading 0306.1 and its subdivisions because it covers only frozen products
We eliminate subheading 0306.3 and its subdivisions because it covers Live, fresh or chilled products
The product must therefore be classified in a 2 dash subheading under the one dash subheading 0306.9{other}
The subheading for the product is 0306.95.00
Question 12: Plasters Finely Ground for use in Dentistry
What is a plaster: Dental Plaster is a formulated hemihydrate plaster (CaSO4½H2O) produced from naturally occurring gypsum mineral. It is off-white in colour. It is used in dentistry during the flasking operation in the production of dentures.
We are classifying a calcium sulpahte compound used as well in dentistry.
What are the possible chapters. 25, 28, 30
Read the legal notes to check on any classification guidance in this chapters as well as eliminate some of them.
No notes in chapters 25,28. Exclusion note 1c chapter 30 tells us that the product is to be classified in heading 25.20
In heading 25.20 plasters are classified in subheading/tariff code 2520.20.00
Question 13: Oil Foots
What is a Oil Foot: pale yellow fatty oil made by boiling the feet (excluding hooves), skin, and shinbones of cattle and used chiefly for dressing and waterproofing leather and as a lubricant. It is an oil derived from animals. What chapters do we get oils. Chapter 15
Read the legal notes: Legal Note 4 chapter 15 gives us the answer. Oil foots are to be classified in heading 15.22
The product is to be classified in tariff code 1522.00.00
Question 14: Mixture of Potatoes, Peas, Beans, Cooked by Boiling, then Frozen
This is a mixture of products of several products with different headings and probable differing chapters. What are the possible chapters for each of the components of the mixture. Is there a note that guides us on the classification of such mixtures? Is there a terms of heading in the possible headings that refer to such mixtures?
The possible chapter for potatoes is 7: Possible chapter for peas is 7: Possible chapter for beans is 7
Therefore all the components of the mixture are classifiable in chapter 7. But chapter 20 should be considered. The differentiator is the method of preparation, and method of preparation. This mixture is prepared by boiling.
Read the legal notes of chapter 7 and 20 to see whether there is guidance on the classification of such mixtures
Refer to note 1a chapter 20: It reads: 1.- This Chapter does not cover:
Therefore is the method of preparation and preservation covered by chapter 7. Yes it is: Refer to the terms of headings of chapter 7. Search for a heading or subheading that covers mixtures in chapter 7. Refer to heading 07.10. It reads{ Vegetables (uncooked or cooked by steaming or boiling in water), frozen. The subheadings of heading 0710 cover all the components of the mixture. Subheading 0710.90.00 is the correct classification of the product.
Question 15: Mixture of Juices: Orange, Pomelo: Apple: Alcoholic Strength by Volume, 0.4%
This is a mixture of products of several products with different headings and probable differing chapters. What are the possible chapters for each of the components of the mixture. Is there a note that guides us on the classification of such mixtures? Is there a terms of heading in the possible headings that refer to such mixtures?
This product contains products in a mixture of chapter 20. Therefore all the components of the mixture are classifiable in chapter 20. But chapter 22 should be considered because of the alcohol percentage. Read the legal notes of the chapters under consideration to seek guidance. Refer to Note 3 chapter 22: It reads: For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings. 22.03 to 22.06 or
heading 22.08 as appropriate. This note gives you a guide as to what is considered alcoholic and non alcoholic.
Refer to note 6 chapter 20: It reads: 6.- For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
Those two notes tell us that the mixture of juices is not excluded from chapter 20, but is excluded from chapter 22.
Go through the headings and subheadings of chapter 20 to find one that covers mixtures of juices.
The subheading is 2009.90.00 which covers{ Mixtures of juices} is the right one for the product.
Question 16: Mixture of Dried, Almonds,Dates, Apricots
This is a mixture of products of several products with different headings and probable differing chapters. What are the possible chapters for each of the components of the mixture. Is there a note that guides us on the classification of such mixtures? Is there a terms of heading in the possible headings that refer to such mixtures?
This product contains products in a mixture of chapter 8. Therefore all the components of the mixture are classifiable in chapter 8. Read the legal notes of chapter 8 to seek guidance. There is none. Go through the headings and subheadings of chapter 8 to find one that covers mixtures of fruit and nuts.
Heading 08.13 covers{ Fruit, dried, other than that of headings. 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.}
The correct subheading or tariff code is therefore 0813.50.00
Question 17: Live Deer
What is a deer? A deer or true deer is a hoofed ruminant ungulate of the family Cervidae. It is divided into subfamilies Cervinae and Capreolinae. Male deer of almost all species, as well as female reindeer, grow and shed new antlers each year.
Therefore we are classifying a live animal. What chapters cover live animals: chapters 1,30,95. The most likely candidate is chapter 1: Go through the terms of headings in chapter 1 and determine the applicable heading: The most appropriate is 01.06. We know that a deer is a mammal. Therefore, we will only consider subheadings under the one dash subheading 0106.1{mammals}. Eliminate subheadings {0106.11.00,0106.12.00, 0106.13.00, 0106.14.00}. Therefore, we must classify the live deer at subheading or tariff code 0106.19.00.
Question 18: Leaves of Rosemary plant
What is a rosemary plant? lvia rosmarinus , commonly known as rosemary, is a shrub with fragrant, evergreen, needle-like leaves and white, pink, purple, or blue flowers, native to the Mediterranean region. Until 2017, it was known by the scientific name Rosmarinus officinalis, now a synonym. It is a member of the sage family Lamiaceae, which includes many other medicinal and culinary herbs. The name rosemary derives from Latin ros marinus . Rosemary has a fibrous root system
Therefore, we are classifying parts of a plant with medicinal and culinary uses. What chapters of the nomenclature can we find such products. Chapters to consider are 6, 12,13, We eliminate chapter 6 and 13 quickly, because their headings do not correspond to our product. Read the legal notes of chapter 12 to seek guidance on the classification of the product. Refer to note 4 chapter 12. It reads: 4.- Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
Parts of rosemary plant are indicated as classifiable in heading 12.11. What then is the final subheading of the product. We use the elimination method to determine the subheading:
We eliminate the following subheadings because they do not correspond to our product{1211.20.00, 1211.30.00, 1211.40.00, 1211.50.00, 1211.60.00}. The one dash subheading to consider is 1211.9, We eliminate subheadings 1211.90.10, 1211.90.20 because they do not refer to our product. We must therefore classify the leaves of rosemary plant in subheading 1211.90.90
Question 19: Grape Nut Seeds
What is grape nuts: Grape-Nuts contains neither grapes nor nuts but is made of wheat and barley. It was created in 1897 by Charles William “C.W.” Post, who used a coffee grinder to turn a flat sheet of the baked cereal into tiny kernels that resembled grape seeds (or nuts).
We are therefore classifying seeds of a cereal. What chapter covers cereals or their seeds? Chapter 10 or 11. Read the legal notes to seek guidance on the classification of the product. We know that it is derived from wheat and barley. The notes do not give us any guidance.
Go through the terms of headings of chapters 10 and 11. The headings of chapter 10 cover seeds. We therefore need to find the heading that covers grape nuts. The only possibility is heading 10.08 which covers { Buckwheat, millet and canary seeds; other cereals.}
We have to identify a subheading in heading 10.08 that covers the product. We apply the method of elimination. We eliminate the following subheadings{ 1008.10.00, 1008.2 and all its subdivisions, 1008.30.00, 1008.40.00, 1008.50.00, 1008.60.00}. Therefore the product must be classified in subheading 1008.90.00
Question 20: Frozen Jowl of Duroc Pig
What is Jowl of Duroc Pig: Pork jowl is a cut of pork from a pig’s cheek. Different food traditions have used it as a fresh cut or as a cured pork product (with smoke and/or curing salt). As a cured and smoked meat in America it is called jowl bacon or, especially in the Southern United States, hog jowl, joe bacon or joe meat. In the US, hog jowl is a staple of soul food, and there is a longer culinary tradition outside the United States; the cured non-smoked Italian variant is called guanciale.
We are classifying a meat from a pigs cheek. Pigs are part of the swine family. Meat from swine is found in chapter 3. We analyze the subheadings of heading 02.03. Our product is frozen. We therefore eliminate subheading 0203.1 and its subdivisions. Our product is frozen, therefore consider the subheadings under one dash subheading 0203.2. We eliminate subheadings{0203.21.00, 0203.22.00}. We must therefore classify the product in subheading or tariff code 0203.29.00
Question 21: Food Preparation Consisting by Weight of, 75% Beef and 25% Ham
This a composite food preparation consisting of meat of bovine animals and that of swine. The product cannot therefore be classified in chapter 2. Refer to note 1 and 2 chapter 16:
They read:
1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04.
2.- Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight.
These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04.
The product must therefore be classified in accordance with the notes above. Note 2 tells us that we classify such a product in the heading that covers the the predominant meat. In the case above it is 75% meat. Which heading covers preparations bovine animals. Beef is meat from cows which are are a member of the bovine family. Which heading covers bovine products in chapter 16: It is heading 16.02. The subheading or tariff code will be 1602.50.00
Question 22: Edible Flour of Red-Tailed and Crowned Guenons
What is a guenon: The guenons are Old World monkeys of the genus Cercopithecus. Not all members of this genus have the word “guenon” in their common names; also, because of changes in scientific classification, some monkeys in other genera may have common names that include the word “guenon”
We are therefore classifying flour from a monkey(primate). Which chapter covers this kind of product. Chapter 2. Go through the headings of chapter 2 to find the most specific. It is heading 02.10. Eliminate the subheadings which are not relevant to the product: They are {0210.1 and its subdivisions, 0210.20.00}
Subheading 0210.9 covers{ Other, including edible flours and meals of meat or meat offal}. This subheading covers our product. The final subheading or tariff code is 0210.91.00
Question 23: Distilled Water
What is a distilled water: Distilled water is water that has been boiled into vapor and condensed back into liquid in a separate container. Impurities in the original water that do not boil below or near the boiling point of water remain in the original container. Thus, distilled water is a type of purified water.
What chapters can we find distilled water: Chapters 22 or 28. Read the legal notes of the candidate chapters to eliminate some chapters. Note 1b chapter 22 gives guidance. It reads:
1.- This Chapter does not cover:
(c) Distilled or conductivity water or water of similar purity (heading 28.53);
The product is therefore to be classified in heading 28.53
In the determination of the final subheading we eliminate subheading 2853.10.00 which covers cyanogen chloride. We must then classify the distilled water in subheading or tariff code 2853.90.00
Question 24: Determine the Heading of a Product ”XYZ” Classifiable in both Headings 24.02 and 24.04
Read the legal notes of chapter 24 to seek guidance on the classification of a product that can fall in headings 24.02 and 24.04.
Refer to note 2 chapter 24: It reads: { 2.- Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04}
The theoretical product XYZ is therefore classifiable in heading 24.04 as per that legal note.
Question 25: Dehydrated Grapes
What are grapes: A grape is a fruit, botanically a berry, of the deciduous woody vines of the flowering plant genus Vitis. Grapes are a non-climacteric type of fruit, generally occurring in clusters. The cultivation of grapes began perhaps 8,000 years ago, and the fruit has been used as human food over history.
What does dehydrated mean in the nomenclature: refer to note 2 section 1 notes: { 2.-
Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.}
Therefore dehydrated also means dried. We are therefore classifying dried grapes. Which chapter covers grapes: Chapter 8: Go through the headings of chapter 8 to find dried grapes.
Heading 08.06 covers { Grapes, fresh or dried}. The product is therefore classified in subheading 0806.20.00
Question 26: Coffee Husks
What are coffee husks: Coffee pulp or husk is a fibrous mucilagenous material (sub-product) obtained during the processing of coffee cherries by wet or dry process, respectively. Coffee pulp/husk contains some amount of caffeine and tannins, which makes it toxic in nature.
What chapter can we find coffee and its products. Chapter 9: The legal notes of chapter 9 do not give us guidance on that product. Go through the headings of chapter 9 to find a heading for the product. Heading 0901 covers { Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any
proportion.}
Therefore the product is classifiable in heading 0901. Which is the final subheading for the product under heading 0901. We eliminate subheading 0901.1 and its subdivisions, we eliminate subheading 0901.2 and its subdivisions}
Coffee husks must therefore be classified in subheading 0901.90.00
Question 27: Buttons of Plastics, Covered with Textile Material
Everyone knows what a button is: What are the possible candidate chapters for 1) plastics 2)buttons. The chapters are 39, 96
Read the legal notes to eliminate some chapters. Note 2z chapter 39 reads: {2.- This Chapter does not cover:
(z)Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles).}
The note guides that buttons are to be classified in chapter 96. Go through the headings of chapter 96 to find the most specific description of the product:
Heading 96.06 covers{Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.}
Buttons are covered by one dash subheading 9606.2 : Analyse the subheadings under 9606.2 to determine the correct one. We eliminate subheadings{ 9606.21.00, 9606.22.00}
Question 28: Albumen of Quail, Cooked by Steaming, with added Sugar
What is Albumen? What is Quail?
Albumen: the white of an egg; the nutritive and protective gelatinous substance, mostly an albumin, that surrounds the yolk.
Quail: Quail is a collective name for several genera of mid-sized birds generally placed in the order Galliformes. The collective noun for a group of quail is a flock, covey, or bevy. Old World quail are placed in the family Phasianidae, and New World quail are placed in the family Odontophoridae.
Therefore we are classifying the egg white of a bird: Which chapters cover products of birds: chapter 4. Go through the legal notes of chapter 4 to seek guidance. There is none. Go through the terms of headings in chapter 4 to determine the heading:
Heading 0408 covers{ Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. }
What then is the correct subheading under heading 04.08. The product is not an egg yolk, therefore eliminate subheading 0408.1 and its subdivisions. The product must then be classified in subheading 0408.9. The final subheading will be 0408.99.00
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