15. Part 4: The classification of parts and accessories

15.11. Parts described in their own right within the terms of a heading

Many parts are simple devices — ball bearings, valves, liquid pumps — that are almost always components of a more complex machine, yet the HS describes them in their own right under their own headings. Regardless of what the part will eventually become a component of, it is classified in that own-right heading.

Ball bearings

Heading 84.82 — described in their own right; classified there regardless of the machine they will be fitted to.

Valves

Heading 84.81 — classified as valves even though they are almost always part of a larger system.

Liquid pumps

Heading 84.13 — classified as pumps even where they are specifically designed for a particular machine.

 

Example: 73.22 — Radiator fan (a trap for the unwary)

A fan imported separately for a radiator classified within heading 73.22 might seem to be a part of that radiator. Heading 73.22 does say ‘…and parts thereof’.

However, fans are classified within heading 84.14 by virtue of the terms of that heading — the goods are mentioned in their own right. Further, Note 1(f) to Section XV excludes goods of Section XVI (including Chapter 84) from Chapter 73.

Conclusion: The fan is classified in heading 84.14, not in 73.22. The own-right heading, in combination with the exclusion note to Section XV, takes precedence.

There are many headings throughout the Nomenclature that describe parts in their own right. They are often referred to as ‘respective headings’ — that term being mentioned in a number of areas in the document. For example, Note 2(a) to Chapter 90 directs that where parts are described in any of the headings in Chapters 84, 85, or 90, those parts are to be classified ‘in their respective headings’.