15.2. Key rules

15. Part 4: The classification of parts and accessories

If the legal text refers only to parts, accessories are excluded, even if used with the same machine. For example, there is no point considering the effect of Note 2 to Chapter 82 if the goods have been identified as accessories, because that Note applies only to parts.

There have been occasional proposals to the Harmonized System Committee to remove this distinction and treat "parts" as automatically including "accessories". The Committee has not yet addressed this issue. The distinction remains legally significant.