Study Guide
15. Part 4: The classification of parts and accessories
15.3. What is a part, what is an accessory?
The HS provides no formal definition of "parts" or "accessories". Their meaning has been shaped by Customs practice, WCO guidance, and court decisions in different jurisdictions.
Two broad approaches have emerged:
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01 Component approach A part is a constituent or component of the whole. Used in Australia and Commonwealth jurisdictions. |
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02 Essential function approach A part may be something essential to the functioning of the whole. Used in the United States and Canada. |
Many Customs administrations apply a combination of both principles. A part is generally understood as a component that forms part of the whole and contributes to its essential function.
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"It is a well-established rule that a “part” of an article is something necessary to the completion of that article. It is an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article." United States v Willoughby Camera Stores, 1933 |
An accessory, by contrast, is an optional add-on that enhances convenience, performance, or usability, but is not essential to the basic operation of the parent article.
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01 Direct relationship "an 'accessory' must bear a direct relationship to the primary article that it accessorizes." (Rollerblade, Inc., 24 Ct.) |
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02 Secondary importance "accessories are of secondary importance," but must "somehow contribute to the effectiveness of the principal article" (HQ 960950, Jan. 16, 1998) |
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03 Subsidiary devices "accessory" includes subsidiary devices that modify the machine to perform a wider range of operations, increase precision, or perform a service relative to the main function. (EN Heading 8466 (B)) |