Study Guide

15. Part 4: The classification of parts and accessories

15.9. Provision 2: classification by virtue of a legal note provision

A legal note provision also permits parts to be classified with the complete goods. Unlike heading terms, a legal note provision does not require the headings or subheadings to mention ‘parts’ explicitly.

Key Point

Unlike the terms of a heading provision, a legal note provision does not require those headings — and/or subheadings — to specifically mention ‘parts’ in their texts for parts to fall within the heading or subheading. Under the terms of a legal note provision, parts are included with the whole goods at all levels within the heading/subheading hierarchy.

The five legal note provisions

There are five legal notes in the Nomenclature that direct parts to be classified with the complete goods:

Legal note	Scope
Note 2 to Chapter 82	Parts only
Note 1 to Chapter 83	Parts only
Note 2 to Section XVI	Parts only (Chapters 84 and 85)
Note 2 to Chapter 90	Parts and accessories
Note 3 to Chapter 95	Parts and accessories

Example: Note 3 to Chapter 95 — coin-receiving mechanism for a pinball machine

Consider for example Note 3 to Chapter 95. It covers the treatment of parts of the goods of Chapter 95 and it directs:

Subject to Note 1 above, parts…which are suitable for use solely or principally with the articles of this Chapter are to be classified with those articles.

Consider also, the application of Note 3 in the context of the structure of heading 95.04.

95.04 Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means

9504.20 - Articles and accessories for billiards of all kinds

9504.30 - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment

9504.40 - Playing cards

9504.50 - Video game consoles and machines, other than those of subheading 9504.30

9504.90 - Other

Note 3 to Chapter 95 governs the treatment of parts for the heading and the subheadings. It directs that provided the goods are not excluded from Chapter 95 by virtue of Note 1 to Chapter 95, parts for the goods so described within heading 95.04 are classified with those goods at each level in the classification hierarchy — providing those parts are for use solely or principally for the complete goods.

Thus a coin receiving mechanism that activates a coin operated pinball machine, is classified with the complete machine at all levels of the classification hierarchy, that is within heading 95.04 and within subheading 9504.30.

It is also common practice in the Nomenclature to have dedicated subheadings for parts. For example, although the classification of parts of the goods of Section XVI is governed by the terms of Note 2 to that section, many headings within Chapters 84 and 85 contain a dedicated subheading for parts, normally the last 5-figure subheading.