Study Guide
15. Part 4: The classification of parts and accessories
15.6. Identification
As with any other product, classifying a part involves two steps:
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Step 1 — Identify the part |
Determine a heading or subheading in accordance with the Interpretative Rules, based on the goods in their imported condition.
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Step 2 — Describe within the Nomenclature |
Assess the goods independently of the Nomenclature, then describe them within its terms. Do not automatically describe the part in terms of its complete entity or end use.
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Example: Water pump Although a particular water pump may be specific to a washing machine and therefore considered to be a part of that washing machine, ‘liquid pumps’ are a genus of goods that have great importance in international trade and are described in their own right, under their own heading. |
When addressing the treatment of parts, classifiers need to be aware of both the larger entity and the immediate entity, to ensure all possible areas of the Nomenclature have been considered.
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Key Point The overriding rule when classifying parts is that there is no one rule that allows the automatic classification of parts with the complete good. In fact, the reverse is to apply. Parts are to be classified in their own right — without regard to the whole goods for which they are a part — unless specific provision has been made. Provision to classify parts with their complete (or parent) good is made in two distinct ways: · by the terms of a heading, or · by the direction of a legal note. |