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Study Guide

15. Part 4: The classification of parts and accessories

15.1. Distinction between parts and accessories

The HS makes a deliberate legal distinction between parts and accessories. Classifiers must respect this distinction when determining the correct heading or subheading. The HS uses the two terms differently in its legal texts, and this has direct consequences for classification.

Headings/legal notes covering PARTS only

Headings/legal notes covering PARTS AND ACCESSORIES

Heading 84.31 Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30.

Heading 87.14 Parts and accessories of the vehicles of headings 87.11 to 87.13.

Note 1 to Chapter 83 Relates to parts only.

Note 3 to Chapter 95 Covers parts and accessories.