Study Guide

If a part cannot be classified in any specific area of the Nomenclature by any of the methods that are described above, the part will be classified in an area that describes the part in the terms of what it is made of. In other words, the part will be classified according to its constituent material, and unless the contrary intention applies, usually in the residual headings.

For example, if the part is made of steel, it will probably be classified within heading 73.26; if the part is made of aluminium, within heading 76.16; if the part is made of plastic, within heading 39.26.

Example: heading 73.11 — no parts provision Consider the terms of heading 7311.00. 7311.00 Containers for compressed or liquefied gas, of iron or steel. Unlike heading 73.21, heading 7311.00 does not allow for parts. Therefore, a part for a steel gas container (a steel end cap, for instance) cannot fall to heading 7311.00, but is classified within heading 73.26, as an article of steel not elsewhere specified or included.