(a) Heading covers “Other made up articles, including dress patterns”. Chapter covers textile articles and is located within Section, which covers textiles and textile articles. Although obviously the inference is that heading covers textile articles, the text of the heading doesn’t strictly reflect this.
What is there to prevent classifiers from classifying made up articles of any material within heading?
(b) What is the classification (to six figures) of used syringes.
(c) What is the classification (to six figures) of a telescopic sight for a rifle.
(d) What is the classification (to six figures) of lasagne, which has a beef content of at least 50%.
Should the following goods be classified within the same heading as the articles they are designed to contain? Please give reasons for your answers.
(a) A leather-covered wooden trumpet case, imported without a trumpet.
(b) A sunglasses case, imported with a pair of sunglasses, but packed separately.
(c) A cardboard box containing 24 cans of coca cola.
(d) What is the requirement of the packing materials that are described within the terms of Interpretative Rule 5(b) that is not necessary for the packing materials that are described within the terms of Interpretative Rule 5(a)?
(a) Examine the structure of heading 96.08 and classify a metal clip for a fountain pen.
(b) Examine the structure of heading 94.01 and classify an armrest for an aircraft passenger seat.
(c) Examine the structure of heading 93.06 and classify a metal casing for a shotgun cartridge.
(d) Examine the structure of heading 95.06 and classify a metal head for a golf club. A metal head is the part that connects with a golf ball.
(a) Locate four ‘generic parts’ headings that are found within the headings of Section 16. Indicate which headings the parts headings relate to.
(b) Locate two other ‘generic parts’ headings, which are found outside of Section 16. Indicate which headings the parts relate to.
(c) Locate six legal notes that exclude parts of general use from particular areas of the Nomenclature.
Classify the following parts, giving reasons for your answers.
(a) A speed indicator for a motor vehicle.
(b) A metal reinforced rubber conveyor belt.
(c) A set of drumsticks that are imported with a base drum.
(d) A sail for a yacht.
(e) A plastic cover for an illuminated sign plate.
(f) A pair of hinges for a pair of spectacles.
(g) A textile sleeve for a men's woven coat.
(h) A steel registration plate for a motor vehicle.
(i) A drawer for an office metal filing cabinet.
(j) A spark plug for a motor vehicle engine.
(k) A copper spring that is used to secure a battery within a portable flashlight.
(l) A gas compressor for a refrigerator.
What do you think about the Harmonized System Nomenclature – is it about rates of duty or does it have other uses? If it has other uses do these outweigh the traditional use- How do you rate these?