Study Guide

14. The Interpretation Rules

14.7. Part 1: Classify by the terms of subheadings and subheading notes

The first part directs:

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes…

Rule 6 directs classifiers to work at subheading level the same way they do at heading level. Once a 4-digit heading has been selected, examine the terms of the subheadings within that heading, and consider any subheading notes.

 

Example: lead crystal wine glasses

The goods are classified within heading 70.13 (glassware of a kind used for table purposes) by Rule 1. The next step is to resolve the subheading.

Heading 70.13 has five 5-digit subheadings:

7013.10             - Of glass-ceramics

7013.2               - Stemware drinking glasses, other than of glass-ceramics

7013.3               - Other drinking glasses, other than of glass-ceramics

7013.4               - Glassware of a kind used for table (other than drinking glasses) or kitchen purpose other than of glass-ceramics

7013.9               - Other glassware

Wine glasses normally have stems, so the goods sit at 7013.2. That subheading breaks down to 7013.22 (Of lead crystal) and 7013.28 (Other).

7013.22                          -  -  Of lead crystal

7013.28                             -  -  Other

On face value the goods fall within 7013.22. But that subheading is subject to Subheading Note 1 to Chapter 70, which directs:

1. For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

Regardless of any claim that the goods are lead crystal, the lead monoxide threshold must be met. Otherwise the goods are classified within 7013.28.

Residual subheadings

Just as most chapters have residual headings near the end, the structure below heading level normally includes a 'catch all' subheading described as "Other".

 

Ask the question

Are the goods classified in the more specific subheading?

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YES

Classify the goods within the more specific subheading. Stop.

 

NO

Classify the goods within the residual subheading.