Study Guide

7. Harmonized System Sixth Review Changes

The HSC implemented the Sixth Review on 1 January 2022. Some 350 changes were made during the Sixth Review; major features include the recognition of new product streams and the addressing of environmental and social issues of global concern.

New headings include:

Heading

Goods covered

03.09

Flour, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.

24.04

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine-containing products intended for the intake of nicotine into the human body.

84.85

Machines for additive manufacturing, commonly referred to as 3D printers.

85.24

Flat panel display modules.

85.49

Electrical and electronic waste and scrap.

88.06

Unmanned aircraft, commonly referred to as drones.

New subheadings include:

Heading

Goods covered

03.09

Flour, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.

24.04

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine-containing products intended for the intake of nicotine into the human body.

84.85

Machines for additive manufacturing, commonly referred to as 3D printers.

85.24

Flat panel display modules.

85.49

Electrical and electronic waste and scrap.

88.06

Unmanned aircraft, commonly referred to as drones.

New subheadings include:

Subheading

Goods covered

0410.10

Edible insects (separate provision).

0709.52–0709.55

Certain mushrooms.

0709.56

Truffles.

4403.42

Tropical wood teak (separate provision).

4412.41–4412.49

Certain types of laminated veneered lumber.

4421.20

Coffins.

8428.70

Industrial robots.

8543.40

Electronic cigarettes and similar personal electric vaporizing devices.

8708.22

Front windscreens, rear windows and other windows complying with Subheading Note 1 to Chapter 87.

9406.20

Modular building units, of steel.

New legal notes include:

Note

What it covers

Note 3 to Chapter 3

Headings 03.05 to 03.08 do not cover flours, meals and pellets fit for human consumption. They are classified within heading 03.09.

Note 6 to Chapter 4

Defines "insects" for heading 04.10: edible non-living insects (whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine) and flours and meals of insects, fit for human consumption. Edible non-living insects otherwise prepared or preserved are excluded (generally Section IV).

Note 5 to Chapter 7

Heading 07.11 applies to vegetables treated solely to ensure provisional preservation during transport or storage (e.g. sulfur dioxide gas, brine, sulfur water or other preservative solutions), provided they remain unsuitable for immediate consumption. A similar note applies to heading 08.12 for fruit in Chapter 8.

Notes 2 and 3 to Chapter 24

Relate to the goods of heading 24.04 and the meaning of "inhalation without combustion".

Note 4 to Section VI

Where a product fits one or more Section VI headings by name or function and also fits heading 38.27, classify under the name/function heading, and not under 38.27.

Note 15 to Section XI

Subject to Note 1 to Section XI, textiles and garments incorporating chemical, mechanical or electronic components for additional functionality (built-in or within the fiber or fabric) are classified in their respective Section XI headings, provided they retain the essential character of Section XI goods.

Note 3 to Chapter 58

For heading 59.03, defines "textile fabrics laminated with plastics".

Note 6 to Section XVI

Defines "electrical and electronic waste and scrap".

Note 5 to Chapter 84

For heading 84.62, defines "slitting line" and "cut-to-length line" for flat products.

Note 10 to Chapter 84

For heading 84.85, defines "additive manufacturing" (3D printing).

Note 5 to Chapter 85

For heading 85.17, defines "smartphones".

Note 7 to Chapter 85

For heading 85.24, defines "flat panel display modules".

Note 11 to Chapter 85

For heading 85.39, defines "light-emitting diode (LED) light sources".

Subheading Note 1 to Chapter 87

Describes the vehicle windscreens and windows covered by subheading 8708.22.

Note 1 to Chapter 88

For Chapter 88, defines "unmanned aircraft".

Subheading Note 2 to Chapter 88

For subheadings 8806.21–8806.24 and 8806.91–8806.94, defines "maximum take-off weight".

Note 6 to Chapter 95

For heading 95.08, defines "amusement park rides", "water park amusements" and "fairground amusements".

Note 2 to Chapter 97

Restricts the coverage of heading 97.01 in respect of mosaics.