Study Guide

‘Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel’

Key Point

✓ The heading terms only operate at heading level. If the heading is divided into subheadings, the ‘…and parts thereof’ phrase does not automatically flow through to every subheading.

✓ Specific provision for parts must be made at each subheading level. If the subheading does not say ‘and parts thereof’, parts cannot be classified there.

✓ If the heading includes parts but no subheading specifically provides for them, the parts fall to a separate ‘parts’ subheading. If there is no parts subheading, they fall to the residual ‘other’ subheading.

Worked Example: heading 73.21 

Continuing with the steel gas burner example, having established that stoves fall within heading 73.21, the next step is to find the correct subheading.

At the 5-figure subheading level, although stoves are classified within subheading 7321.1 as they are cooking appliances, parts are not mentioned. Thus, although the gas stove is ultimately classified within 6-figure subheading 7321.11, there is no provision within the structure of subheading 7321.1 to admit parts.

The next 5-figure subheading is 7321.8. It covers ‘other appliances’, but there is no mention of parts.

Parts are in fact covered by 5-figure subheading 7321.90. Subheading 7321.90 may well have read ‘other’ or ‘other, including parts’. In either instance, parts would still have been classified there.