- HS Classification Opinions
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RULE 1 & 6 EXPLAINED IN DETAIL
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.
RULE 6: For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
| Application of Rule 1 to Get to the correct heading | Comments |
| PART 1 Rule 1
The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only |
Apply this part of rule 1 to get to the approximate section or chapter or subchapter.
If there are several possible sections, chapters or subchapters move to part 2 of Rule 1 |
| PART 2 Rule 1
for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes |
Read the section notes of all possible sections to eliminate competing sections. The correct section has been identified.
Read the chapter notes of all possible chapters to eliminate competing chapters. The correct chapter has been identified.
Read the Terms of heading in the correct chapter to identify the correct heading. The correct heading has been identified. Reread the section, chapter notes to confirm whether there are instructions on classification in that heading before proceeding to apply Rule 6.
|
| Application of Rule 6 to Get to the correct subheading | |
| For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes | Under the correct heading read the terms of subheading as well as read the applicable subheading notes to determine the most suitable 1 dash subheading. The same process is repeated at 2,3,4 dash subheading levels. The most suitable subheading will be HS classification of the product. |
EXERCISE 5 REVISION
Question 1: ALTERNATORS FOR SUBARU ENGINES
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is an Alternator for a Car Engine?
An alternator is a type of electric generator used in modern automobiles to charge the battery and to power the electrical system when its engine is running. Until the 1960s, automobiles used DC dynamo generators with commutators. Therefore, we are classifying a generator.
Which Section/Chapters can I find the generators: Section XVI, XVII/Chapter 85, 87(PART 1, GIR 1).
The product can be classified as motor vehicle parts or generators of 8501 or 8502.
Read the Section/Chapter Notes to eliminate some Sections/Chapters.{PART II, GIR 1}
There is no guidance in Section XVI Legal Notes. Read Chapter 85 Notes.
Chapter 85 Note 2 Reads:
1.- This Chapter does not cover:
2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.
Section XVII Note 2 Reads:
2.- The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:
(f) Electrical machinery or equipment (Chapter 85);
The alternators for cars, which are generators are electrical machinery, therefore they are not classifiable in Section XVII which covers Chapters 86&87
The only alternative chapter is then 85. Go through the headings of that chapter to find the correct heading.
The only possible headings are 8501, 8502, 8511.
Heading 8511 Reads: { Electrical ignition or starting equipment of a kind used for
spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines.
Alternators are specifically described in heading 85.11.
We will not then consider the generators in 85.01 & 85.02. Refer to Chapter 85 Note 2.
Determination of Subheading by Application of GIR 6
There Subheading Notes of Chapter 85 do not reference the alternators.
We therefore rely on the terms of subheading to classify the product.
We eliminate subheadings 8511.10.00, 8511.20.00, 8511.30.00, 8511.40.00, 8511.80.00, 8511.90.00
The correct Tariff Code will be 8511.50.00 as GIR 6
Question 2: ARMOURED FIGHTING VEHICLES
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is an Armoured Fighting Vehicle?
An armoured fighting vehicle or armored fighting vehicle is an armed combat vehicle protected by armour, generally combining operational mobility with offensive and defensive capabilities.
Therefore, we are classifying a vehicle which is used in war.
Which Section/Chapters can I find the Article: Section XVII/XIX, Chapter 87, 93(PART 1, GIR 1).
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or go through the headings of chapters 87 or 93 to find the correct heading.
Chapter 93 Note 1c reads:
1.- This Chapter does not cover:
(c) Armoured fighting vehicles (heading 87.10);
Therefore, as per GIR we have determined the heading to be 87.10
Determination of Subheading by Application of GIR 6
The Subheading Notes of Chapter 87 do not reference the article.
We therefore rely on the terms of subheading to classify the product.
There is no subdivision of heading 8710.
The correct Tariff Code will be 8710.00.00 as GIR 6
Question 3: ASBESTOS HEADGEAR
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is an Asbestos Headgear?
Asbestos is the name given to a group of naturally occurring fibrous minerals that are resistant to heat and corrosion. Because of these properties, asbestos has been used in commercial products such as insulation and fireproofing materials, automotive brakes, and wallboard materials.
We are therefore classifying 1) Articles of Asbestos or 2) Headgear.
Which Section/Chapters can I find such articles: Section XI, XII, XIII, Chapters 64,65, 68
Read the Section/Chapter Notes to eliminate some Sections/Chapters.{PART II, GIR 1}
Section XI Note 1d Reads:
1.- This Section does not cover:
(d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;
Chapter 64 Note 1d Reads:
1.- This Chapter does not cover:
(d) Articles of asbestos (heading 68.12);
Chapter 65 Note 1b Reads:
1.- This Chapter does not cover:
(b) Asbestos headgear (heading 68.12); or
The Legal Notes extracted above, guide us to Heading 6812 as per GIR 1
Determination of Subheading by Application of GIR 6
There are no Subheading Notes for Chapter 68
We therefore rely on the terms of subheading to classify the product as per GIR 6.
We eliminate subheadings 6812.80.00, 6812.99.00
The correct Tariff Code will be 6812.91.00 as GIR 6
Question 4: BULBS FOR ELECTRIC LAMPS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a Bulb for Electrical Lamps?
Electric lamp consisting of a transparent or translucent glass housing containing a wire filament (usually tungsten) that emits light when heated by electricity.
We are therefore classifying 1) Articles of Glass or 2) Electrical Lighting .
Which Section/Chapters can I find such articles: Section XIII, XVI, Chapters 70,85
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 70&85 to find the most suitable heading.
Chapter 85 Note 1B Reads:
1.- This Chapter does not cover:
(b) Articles of glass of heading 70.11;
85.39 covers lamps that are completely made up with filaments. The article in consideration are the glass envelopes only.
Heading 70.11 Covers { Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the like.}
The Legal Notes extracted above, guide us to Heading 70.11 as per GIR 1
Determination of Subheading by Application of GIR 6
The Subheading Notes of Chapter 70 do not reference our product
We therefore rely on the terms of subheading to classify the product as per GIR 6.
The correct Tariff Code will be 7011.10.00 as per GIR 6
Question 5: DIGITAL CAMERA
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a Digital Camera?
A camera which produces digital images that can be stored in a computer and displayed on screen. A digital camera, also called a digicam, is a camera that captures photographs in digital memory. Most cameras produced today are digital, largely replacing those that capture images on photographic film
We are therefore classifying a Camera.
Which Section/Chapters can I find such articles: Section XVI,XVIII Chapters 85,90
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 85&90 to find the most suitable heading.
Chapter 90 Note 1h Reads:
Notes.
1.- This Chapter does not cover:
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44;
Chapter 84 Note 1f Reads:
1.- This Chapter does not cover:
(f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25;
The Legal Notes extracted above, guide us to Heading 85.25 as per GIR 1
Determination of Subheading by Application of GIR 6
Chapter 85 Subheading Notes
Subheading Notes.
1.- Subheading 8525.81 covers only high-speed television cameras, digital cameras and video camera recorders
having one or more of the following characteristics:
– writing speed exceeding 0.5 mm per microsecond;
– time resolution 50 nanoseconds or less;
– frame rate exceeding 225,000 frames per second.
2.- In respect of subheading 8525.82, radiation-hardened or radiation-tolerant television cameras, digital cameras
and video camera recorders are designed or shielded to enable operation in a high-radiation environment.
These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD
(silicon)), without operational degradation.
3.- Subheading 8525.83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 8525.89)
The Subheading Notes of Chapter 85 provide guidance on the classification of digital cameras.
We therefore rely on the Subheading notes and terms of subheading to classify the product as per GIR 6.
The correct Tariff Code will be 8525.81.00 as per GIR 6
Question 6: ELECTRIC SIGNALLING EQUIPMENT FOR RAILWAYS GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a Electrical Signaling Equipment for Railways?
What is the railway signal control system?
In simple terms, railway signaling is a system of traffic lights for trains. Safety rules permit only one train on a specific section of track at any one time to keep the trains from colliding. Most major railway systems, the UK one included, operate multiple trains per hour, with numerous intersected routes. Signaling systems regulate the movement of trains and ensure the safety of rail users by: maintaining a safe distance between trains travelling on the same route. controlling the movement of trains at junctions or when crossing a path that could be used by another train.
We are therefore classifying 1) Electrical Articles .2) Equipment used in Railways.
Which Section/Chapters can I find such articles: Section XVI, XVII Chapters 85,86
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 85&86 to find the most suitable heading.
Section XVII Note 2f Reads:
2.- The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:
(f) Electrical machinery or equipment (Chapter 85);
Therefore, this note eliminates the whole of chapter 86
Chapter 86 Note 1c Reads:
1.- This Chapter does not cover:
(c) Electrical signalling, safety or traffic control equipment of heading 85.30
The Legal Notes extracted above, guide us to Heading 85.30 as per GIR 1
Determination of Subheading by Application of GIR 6
The Subheading Notes of Chapter 85 do not reference the Article
We therefore rely on the terms of subheading to classify the product as per GIR 6.
The correct Tariff Code will be 8530.10.00 as per GIR 6
Question 7: ELECTRICALLLY WARMED BLANKETS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a ELECTRICALLLY WARMED BLANKETS?
An electric blanket is a blanket that contains integrated electrical heating wires. Types include underblankets, over-blankets, throws, and duvets. An electric underblanket is placed above the mattress and below the bottom bed sheet.
We are therefore classifying 1) Electrical Articles .2) Textile Articles
Which Section/Chapters can I find such articles: Section XI, XVI, Chapters 63,85
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 63&85 to find the most suitable heading.
Chapter 85 Note 1a Reads:
1.- This Chapter does not cover:
(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;
The Legal Notes extracted above, eliminates chapter 85. We go through headings of chapter 63 to find the most suitable heading:
The heading is 63.01 which covers blankets and travelling rugs as per GIR 1
Determination of Subheading by Application of GIR 6
The Subheading Notes of Chapter 63 do not reference the Article.
We therefore rely on the terms of subheading to classify the product as per GIR 6.
The correct Tariff Code will be 6301.10.00 as per GIR 6
Question 8: FEATHER DUSTERS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a FEATHER DUSTERS?
A feather duster is a stick with a bunch of real or artificial feathers attached to one end. It is used for dusting and cleaning things.
We are therefore classifying 1) Animal Products .2) Cleaning Article
Which Section/Chapters can I find such articles: Section VII, XX, Chapters 67,96
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 67&96 to find the most suitable heading.
Chapter 67 Note 1a Reads:
1.- This Chapter does not cover:
(f) Feather dusters, powder-puffs or hair sieves (Chapter 96)
The Legal Note extracted above, eliminates chapter 67. We go through headings of chapter 96 to find the most suitable heading:
The heading is 96.06 which covers {Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical
floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
The heading is 96.03 as per GIR1
Determination of Subheading by Application of GIR 6
The are no subheading notes for chapter 96
We therefore rely on the terms of subheading to classify the product as per GIR 6.
We eliminate subheadings 9603.10.00, 9603.2. and its Subdivisions, 9603.30.00, 9603.40.00, 9603.50.00.
The correct Tariff Code will be 9603.90.00 as per GIR 6
Question 9: GLASS FRIT
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a GLASS FRIT?
Fritted glass is commonly used in the glass industry, even if the term itself is less well-known. But actually, it’s quite simple. In a nutshell, fritted glass is any glass printed with ink that contains ultra-small particles of ground-up glass
We are therefore classifying 1) Glass Article .2) Ink printed Article
Which Section/Chapters can I find such articles: Section VI, VIII, Chapters 32,70
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 32&70 to find the most suitable heading.
Chapter 70 Note 1a Reads:
1.- This Chapter does not cover:
(a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
The Legal Note extracted above, eliminates chapter 70. It guides us to heading 32.07. as per GIR1
Determination of Subheading by Application of GIR 6
The are no subheading notes for chapter 32
We therefore rely on the terms of subheading to classify the product as per GIR 6.
We eliminate subheadings 3207.10.00, 3207.20.00, 3207.30.00.
The correct Tariff Code will be 3207.40.00 as per GIR 6
Question 10: GOLD COATED GOLF CLUBS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a GOLD COATED GOLF CLUBS?
A club used to hit the ball in golf, with a heavy wooden or metal head on a slender shaft. The club is coated with Gold.
We are therefore classifying 1) Possible Article of Gold .2) Sports Article
Which Section/Chapters can I find such articles: Section XIV, XX XV, Chapters 71,95
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 71&95 to find the most suitable heading.
Section XV Note 1L Reads:
1.- This Section does not cover:
(l) Articles of Chapter 95 (for example, toys, games, sports requisites);
Chapter 70 Note 3N Reads:
3.- This Chapter does not cover:
(n) Articles covered by Note 2 to Chapter 95;
Chapter 95 Note 2 Reads:
This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
The Legal Notes extracted above, eliminates chapter 71. Go through the headings of chapter 96 to find the most suitable heading. It is 95.06 as per GIR 1
Determination of Subheading by Application of GIR 6
The are no subheading notes for chapter 95
We therefore rely on the terms of subheading to classify the product as per GIR 6.
We eliminate subheadings 9506.1 and its subdivisions, 9506.2 and its subdivisions, 9506.40.00, 9506.5 and its subdivisions, 9506.6 and its subdivisions, 9506.70.00, 9506.9 and its subdivisions.
The only subheading left in consideration is 9506.31.00
The correct Tariff Code will be 9506.31.00 as per GIR 6
Question 11: HAND OPERATED, NON MOTORISED, MECHANICAL FLOOR SWEEPERS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a HAND OPERATED, NON MOTORISED, MECHANICAL FLOOR SWEEPERS?
Mechanical floor sweepers utilize a gear type mechanism where the brush is rotated by the use of either gears or a belt. Battery-operated floor sweeping equipment uses a motor which is powered by a battery or battery packs and in most cases does a much better job at removing debris from the floor.
We are therefore classifying 1) Possible Machine .2) An article for cleaning.
Note that it is hand operated. It is not electrical(non-motorized)
Which Section/Chapters can I find such articles: Section XVI, XIX, Chapters 84,85,96
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 84&85,96 to find the most suitable heading.
Section XVI Note 1o Reads:
1.- This Section does not cover:
(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09)
Chapter 84 Note 1H Reads:
1.- This Chapter does not cover:
(h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03)
This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
The Legal Notes extracted above, eliminates chapters 84,85. Go through the headings of chapter 96 to find the most suitable heading. It is 96.03 as per GIR 1
Determination of Subheading by Application of GIR 6
The are no subheading notes for chapter 96.
We therefore rely on the terms of subheading to classify the product as per GIR 6.
We eliminate subheadings 9603.10.00, 9603.2 and its subdivisions, 9603.30.00, 9603.40.00, 9603.50.00.
The only subheading left in consideration is 9603.90.00.
The correct Tariff Code will be 9603.90.00 as per GIR 6
Question 12: HUMAN HAIR, BLEACHED FOR MAKING WIGS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a HUMAN HAIR, BLEACHED FOR MAKING WIGS?
Hair is a protein filament that grows from follicles found in the dermis. Hair is one of the defining characteristics of mammals. The human body, apart from areas of glabrous skin, is covered in follicles which produce thick terminal and fine vellus hair.
We are therefore classifying 1) Animal product 2) Article associated with wigs.
Which Section/Chapters can I find such articles: Section I, XI, XII Chapters 5,65,67
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 5&67 to find the most suitable heading.
Heading 05.01 covers Unworked Human hair. Therefore, we eliminate it.
Section XI Note 1B Reads:
1.- This Section does not cover:
(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except filtering or straining cloth of a kind commonly used in oil presses or the like (heading 59.11);
The Note above guides us to headings 67.03 or 67.04
The correct heading is 6703
Determination of Subheading by Application of GIR 6
The are no subheading notes for chapter 67.
We therefore rely on the terms of subheading to classify the product as per GIR 6.
The only possible subheading is 6703.00.00
The correct Tariff Code will be 6703.00.00 as per GIR 6
Question 13: LEAD SHOT FOR GUNS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a LEAD SHOT FOR GUNS?
Shot is a collective term for small spheres or pellets, often made of lead. These have been projected from slings since ancient times and were the original projectiles for shotguns and are still fired primarily from shotguns and grenade launchers, while it’s less commonly used in riot guns. Shot shells are also available in many handgun calibers in a configuration known as “birdshot”, “rat shot”, or “snake shot”.
We are therefore classifying 1) Lead Article 2) Ammunition.
Which Section/Chapters can I find such articles: Section XV, XIX, Chapters 78,93
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 78&93 to find the most suitable heading.
Section XI Note 1(ij)reads:
1.- This Section does not cover:
(ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);
The Note above guides us to heading 93.06 as per GIR1
The correct heading is 93.06
Determination of Subheading by Application of GIR 6
The are no subheading notes for chapter 93.
We therefore rely on the terms of subheading to classify the product as per GIR 6.
We eliminate subheading 9306.2 and its subdivisions, 9306.30.00
The only possible subheading is 9306.90.00
The correct Tariff Code will be 9306.00.00 as per GIR 6
Question 14: LITHOGRAPHIC STONES
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is LITHOGRAPHIC STONES?
Lithographic limestone is hard limestone that is sufficiently fine-grained, homogeneous and defect free to be used for lithography.
What is Lithography? Lithography is a planographic printmaking process in which a design is drawn onto a flat stone (or prepared metal plate, usually zinc or aluminium) and affixed by means of a chemical reaction.
We are therefore classifying 1) Article of Limestone 2) Articles to do with Printing. (Machinery)
Which Section/Chapters can I find such articles: Section V,XII XVI, Chapters 25,68,84
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 25&68,84 to find the most suitable heading.
Chapter 68 Note 1f reads:
1.- This Chapter does not cover:
(f) Lithographic stones of heading 84.42;
The Note above guides us to heading 84.42 as per GIR1
The correct heading is 84.42
Determination of Subheading by Application of GIR 6
The subheading notes of Chapter 84 do not reference the article. The article is described by subheading 8442.50.00
The correct Tariff Code will be 8442.50.00 as per GIR 6
Question 15: MEASURE WALKING STICKS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is MEASURE WALKING STICKS?
A straight rod or stick (as of wood or aluminium) that is used to provide stability in walking or hiking.
We are therefore classifying 1) Article of Wood 2) Article of Aluminum.
Which Section/Chapters can I find such articles: Section IX,XII,XV,XVIIII, Chapters 44, 66, 76, 90
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 25&68,84 to find the most suitable heading.
Chapter 44 Note 1h Reads:
1.- This Chapter does not cover:
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
Chapter 66 Note 1a Reads:
1.- This Chapter does not cover:
(a) Measure walking-sticks or the like (heading 90.17);
The Note above guides us to heading 90.17 as per GIR1.
The correct heading is 90.17.
Determination of Subheading by Application of GIR 6
Chapter 90 does not have subheading notes. We determine the subheading by elimination. We eliminate subheadings 9017.10.00, 9017.20.00, 9017.30.00 and 9017.90.00. We are left with subheading 9017.80.00
The correct Tariff Code will be 9017.80.00 as per GIR 6
Question 16: METAL EYELETS FOR SHOES
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is METAL EYELETS FOR SHOES?
Eyelets are small hole or perforation that is used as fastening, they are metal rings that are attached to many materials such as fabric, leather, vinyl, etc. to strengthen the holes and prevent that area from tearing.
We are therefore classifying 1) Article of Metal 2) Parts of Shoes
Which Section/Chapters can I find such articles: Section XII, XV, Chapters 64, 83
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 64,83 to find the most suitable heading.
Chapter 64 Note 2 Reads:
2.- For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.
The article is made of base metal. Go through the headings of chapter 83. Heading 83.08 describes the article.
The correct heading is 83.08 as per GIR 1.
Determination of Subheading by Application of GIR 6
Chapter 83 does not have subheading notes. The article is described by subheading 8308.10.00.
The correct Tariff Code will be 8308.10.00 as per GIR 6
Question 17: NAPKIN LINERS
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a Napkin Liner?
A Nappy Liner is a layer of fabric that catches the solids but lets the liquid soak through into the nappy. Liners have no absorbency value and are used to make nappy changes easier. Liners are the last piece of fabric on the nappy stack and go right next to baby’s bottom. A disposable paper or fabric liner placed inside a baby’s nappy to catch excrement.
We are therefore classifying 1) Article of Paper 2) Article of Textiles 3) Composite Article
Which Section/Chapters can I find such articles: Section VII, X,XI,XX, Chapters 39,48,96
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 64,83 to find the most suitable heading.
Chapter 39 Note 2z Reads:
2.- For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.
Chapter 48 Note 2r Reads:
2.- This Chapter does not cover:
(qr) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners)
Section XI Note 1u Reads:
1.- This Section does not cover:
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or
Chapter 56 Note 1f Reads:
1.- This Chapter does not cover:
(f) Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles of heading 96.19.
The Legal Notes extracted above eliminate all other possible sections and chapters and leave us with heading 96.19.
Determination of Subheading by Application of GIR 6
Chapter 96 does not have subheading notes. We eliminate subheading 9619.00.10.
The product must be classified in subheading 9619.00.90
The correct Tariff Code will be 9619.00.90 as per GIR 6
Question 18: SELF TAPPING SCREWS IMPORTED FOR INSERTION INTO A PIANO
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a SELF TAPPING SCREWS?
A self-tapping screw is a screw that can tap its own hole as it is driven into the material. More narrowly, self-tapping is used only to describe a specific type of thread-cutting screw intended to produce a thread in relatively soft material or sheet materials, excluding wood screws.
We are therefore classifying 1) Article of Metal 2) Article for use with Musical Instruments
Which Section/Chapters can I find such articles: Section XV, XVIII, Chapters 72-83, 92
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 72-83????,92 to find the most suitable heading.
Section XV Note 2 Reads:
2.- Throughout the Nomenclature, the expression “parts of general use” means:
(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21);
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and
(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.
In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81;
Chapter 92 Note 1a Reads:
1.- This Chapter does not cover:
(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
Screws are parts of general use. Therefore, they are excluded from chapter 92. Screws are covered by heading 73.18.
NOTE: BE VERY SENSITIVE TO SECTIONS WHERE THE SECTION NOTES ALMOST REPLACE THE CHAPTER NOTES IN TERMS OF DETAIL FOR THE WHOLE SECTION, FOR EXAMPLE: SECTION XI, SECTION XV, SECTION XVI. READ THEM VERY CAREFULLY: THEY GIVE MORE INFORMATION THAN THE CHAPTER NOTES.
Determination of Subheading by Application of GIR 6
Chapter 73 does not have subheading notes. The article is described by subheading 7318.14.00.
The correct Tariff Code will be 7318.14.00 as per GIR 6
Question 19: SHOES FOR A DOLL
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a SHOE FOR A DOLL?
A doll is a small model of a human figure, typically one of a baby or girl, used as a child’s toy. It follows that a dolls shoe is a toy.
We are therefore classifying 1) Shoe 2) Toy
Which Section/Chapters can I find such articles: Section XII,XX Chapters 64, 95
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 64,95 to find the most suitable heading.
Chapter 64 Note 1f Reads:
1.- This Chapter does not cover:
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
Chapter 70 Note 1h Reads:
1.- This Chapter does not cover:
(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
Chapter 95 Notes 3&4 Reads:
3.- Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.
4.- Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.
Sections XII, XX and Chapters 64, 70 have been eliminated by the legal notes extracted above. Go through the headings of chapter 95 to find a heading that covers Toys: Heading 95.03 covers { Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds.
As per GIR 1 the correct heading is 95.03.
Determination of Subheading by Application of GIR 6
The subheading notes for chapter 95 do not reference the subheadings of 95.03. The heading is not further subdivided.
The correct Tariff Code will be 9503.00.00 as per GIR 6
Question 20: SURGICAL BELTS OF TEXTILE MATERIAL
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a SURGICAL BELTS OF TEXTILE MATERIAL?
Abdominal binders are compression belts that encircle abdomen, commonly used to augment the recovery process after abdominal surgery like exploratory laparotomy, caesarean section, bariatric surgery, hysterectomy, or spinal surgery. Speed recovery not only promotes wound healing but also safeguards against deep vein thrombosis, hypostatic pneumonia, and muscle atrophy according to the latest enhanced recovery after surgery concept . Both elastic and non-elastic binders are available in the market.
We are therefore classifying 1) Article of Textiles 2) A Medical Device
Which Section/Chapters can I find such articles: Section XI,XVIII. Chapters 50-63, 90
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 50-63,90 to find the most suitable heading.
Chapter 61 Note 1c Reads:
2.- This Chapter does not cover:
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
Chapter 62 Note 1b Reads:
2.- This Chapter does not cover:
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
Chapter 90 Note 1b Reads:
1.- This Chapter does not cover:
(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
Chapter 90 Note 6 Reads:
6.- For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for:
– Preventing or correcting bodily deformities; or
– Supporting or holding parts of the body following and illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally
Sections XI, XX and Chapters 50-63 have been eliminated by the legal notes extracted above. The notes have guided us to heading 90.21.
As per GIR 1 the correct heading is 90.21.
Determination of Subheading by Application of GIR 6
Chapter 90 does not have subheading notes. The heading is not further subdivided. The subheading will be 9021.10.00.
The correct Tariff Code will be 9021.00.00 as per GIR 6
Question 21: SWIMMING GOGGLES
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a SURGICAL BELTS OF TEXTILE MATERIAL?
Swimming goggles are two pieces of clear plastic with rubber or silicone rims held snugly to the head with a band of rubber. This forms a tight seal around the eyes, preventing water from coming into contact with them.
We are therefore classifying 1) Article of Rubber 2) Articles of Plastics 3) Articles of Silicon
Which Section/Chapters can I find such articles: Section VII, XVIII. Chapters 39,40,90
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 39,40,90 to find the most suitable heading.
Chapter 39 Note 2u Reads:
2.- This Chapter does not cover:
(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
Chapter 40 Note 2e Reads:
2.- This Chapter does not cover:
(2.- This Chapter does not cover:
(e) Articles of Chapter 90, 92, 94 or 96; or
Go through the headings of chapter 90. Heading 90.04 describes the article.
As per GIR 1 the correct heading is 90.04.
Determination of Subheading by Application of GIR 6
Chapter 90 does not have subheading notes. We determine the subheading by elimination. We eliminate subheadings 9004.10.00, 9004.90.10. We are left with subheading 9004.90.90 The subheading will be 9004.90.90
The correct Tariff Code will be 9004.90.90 as per GIR 6
Question 22: UMBRELLA FRAMES OF ALUMINIUM
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a UMBRELLA FRAMES OF ALUMINIUM?
Umbrellas are composed primarily of three sections: the canopy, the shank, and the handle. The canopy is that part of the umbrella that spreads and protects the user from rain or sun. The material from which the canopy is made is stretched over metal ribs, which form the frame for the canopy
We are therefore classifying 1) Article of Aluminum 2) Parts of Umbrellas
Which Section/Chapters can I find such articles: Section XII,XV, Chapters 66,76
Read the Section/Chapter Notes to eliminate some Sections/Chapters. {PART II, GIR 1} or Go through the Terms of headings of Chapters 66,76 to find the most suitable heading.
Section XV Note 1d Reads:
1.- This Section does not cover:
(d) Umbrella frames or other articles of heading 66.03.
As per GIR 1 the correct heading is 66.03
Determination of Subheading by Application of GIR 6
Chapter 66 does not have subheading notes. The article is described by subheading 6603.20.00.
The correct Tariff Code will be 6603.20.00 as per GIR 6
Question 23: USED BLANKETS PRESENTED IN BALES
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What are a USED BLANKETS PRESENTED IN BALES?
Large piece of woollen or similar material used as a covering on a bed or elsewhere for warmth.
We are therefore classifying 1) Textile article that is used and in bales.
Which Section/Chapters can I find such articles: Section XI, Chapters 63
Read the Section/Chapter Notes to get/seek guidance on the classification of such articles. {PART II, GIR 1} or Go through the Terms of headings of Chapters 63 to find the most suitable heading.
Chapter 63 Note 3 Reads:
3.- Heading 63.09 applies only to the following goods:
(ii) Blankets and travelling rugs;
(iii) Bed linen, table linen, toilet linen and kitchen linen;
(b) Footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings.
The used blankets satisfy the conditions of Chapter 63 note 3b. Therefore the correct heading is 63.09 as per GIR 1
Determination of Subheading by Application of GIR 6
We determine the correct subheading by elimination. We eliminate subheadings 6309.00.10, 6309.00.20. The article is classified in subheading 6309.00.90
The correct Tariff Code will be 6309.00.90 as per GIR 6
Question 24: WATCH CHAINS OF SILVER
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What are a WATCH CHAINS OF SILVER?
A metal chain securing a pocket watch. A series of usually metal links or rings connected to or fitted into one another and used for various purposes (such as support, restraint, transmission of mechanical power, or measurement) b. : a series of links used or worn as an ornament or insignia.
We are therefore classifying 1) Accessory of a watch. 2) Article of Silver
Which Section/Chapters can I find such articles: Section XIV,XVIII, Chapters 71&91
Read the Section/Chapter Notes to get/seek guidance on the classification of such articles. {PART II, GIR 1} or Go through the Terms of headings of Chapters 71, 91 to find the most suitable heading.
Chapter 91 Note 1b Reads:
1.- This Chapter does not cover:
(b) Watch chains (heading 71.13 or 71.17, as the case may be);
Chapter 71 Note 9 Reads:
9.- For the purposes of heading 71.13, the expression “articles of jewellery “ means:
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.
The used blankets satisfy the conditions of Chapter 63 note 3b. Therefore the correct heading is 63.09 as per GIR 1
The extracted legal notes above guide to heading 71.13 as per GIR 1
Determination of Subheading by Application of GIR 6
The subheading notes of chapter 71 do not reference the article.
Terms of subheading 7113.11.00 describes the article.
The correct Tariff Code will be 7113.11.00 as per GIR 6
Question 25: WATERJET CUTTING MACHINES
GENERAL INTERPRETATIVE RULE 1(GIR 1)
(PART 1) The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only.
(PART 2) for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes
(PART 3) and provided such headings or Notes do not otherwise require, according to the following provisions.
GENERAL INTERPRETATIVE RULE 6 (GIR 6)
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Determination of the Heading by Application of GIR 1
What is a WATERJET CUTTING MACHINES?
A water jet cutter, also known as a water jet or waterjet, is an industrial tool capable of cutting a wide variety of materials using an extremely high-pressure jet of water, or a mixture of water and an abrasive substance. The term abrasive jet refers specifically to the use of a mixture of water and an abrasive to cut hard materials such as metal, stone, or glass, while the terms pure waterjet and water-only cutting refer to waterjet cutting without the use of added abrasives, often used for softer materials such as wood or rubber. Waterjet cutting is often used during the fabrication of machine parts. It is the preferred method when the materials being cut are sensitive to the high temperatures generated by other methods; examples of such materials include plastic and aluminium. Waterjet cutting is used in various industries, including mining and aerospace, for cutting, shaping, and reaming.
We are therefore classifying 1) Machine for working various materials
Which Section/Chapters can I find such articles: Section XV,XVI, Chapters 72-83, 84
Read the Section/Chapter Notes to get/seek guidance on the classification of such articles. {PART II, GIR 1} or Go through the Terms of headings of Chapters 84 to find the most suitable heading.
Section XV Note 1f Reads:
1.- This Section does not cover:
(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
Chapter 84 Note 2c Reads:
2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group.
(C) Heading 84.24 does not cover:
(i) Ink-jet printing machines (heading 84.43); or
(ii) Waterjet cutting machines (heading 84.56
Section XV Note 1f eliminates the possibility of classifying the article in chapters 72-83. Chapter 84 legal notes guide us to heading 84.56.
The correct heading 84.56 as per GIR 1
Determination of Subheading by Application of GIR 6
Terms of subheading 8456.50.00 describes the article.
The correct Tariff Code will be 8456.50.00 as per GIR 6
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