Study Guide
15. Part 4: The classification of parts and accessories
15.17. Note 2 to Section XV — parts of general use
‘Parts of general use’ are defined by Note 2 to Section XV. The term appears in a number of “exclusion type” legal notes across the Nomenclature, such as Note 1(g) to Section XVI.
This means that although Note 2 to Section XVI provides for many parts of the goods of Chapters 84 and 85 to be classified within those chapters, that provision does not extend to parts of general use.
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Key Point What Note 2 to Section XV does is identify certain parts and, working in conjunction with a number of “exclusion type” legal notes, exclude them from being classified as parts of whole goods. |
The reason for this approach is that:
· these parts are general-purpose goods
· most may be used in any number of machines, appliances, or apparatus
· classifying them otherwise would result in the same - or similar - parts being classified in different areas of the Nomenclature simply because they were imported for use with different machines
This principle is related to the basic concept of classification that was mentioned earlier; that is that the HS attempts to group similar articles that are important in international trade within the same headings.
What are parts of general use?
Note 2 to Section XV directs:
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2.Throughout the Nomenclature, the expression “parts of general use” means: (a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21); (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and (c) Articles of heading 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06. In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. |
The first thing to be aware of is that Note 2 has application throughout the Nomenclature. When the words “parts of general use” are encountered, you must have recourse to this Note to see whether the goods you are examining comply with the definition of parts of general use.
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(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21); |
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Heading |
Description |
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Heading 73.07 |
Tube or pipe fittings (e.g. elbows, couplings) of iron or steel |
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Heading 73.12 |
Stranded wire, ropes, and cables of iron or steel |
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Heading 73.15 |
Iron or steel chain |
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Heading 73.17 |
Nails, tacks, pins, and staples of iron or steel |
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Heading 73.18 |
Iron or steel screws, bolts, nuts, rivets, and washers |
The effect of Note 2 on the treatment of these parts is quite dramatic.
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Example: Steel bolts — impact of Note 2 to Section XV A consignment of steel bolts is imported for use in assembling food-manufacturing machinery classified within heading 84.38. Note 2(a) to Section XV: steel bolts of heading 73.18 are parts of general use. They are therefore excluded from Section XVI (Chapters 84 and 85) by Note 1(g) to Section XVI. Conclusion: The bolts are classified within heading 73.18, not as parts of the food-manufacturing machinery, regardless of their ultimate use. |
Similar goods of base metal
Although Chapter 73 contains goods of iron or steel, Note 2(a) to Section XV also includes similar articles of other base metal corresponding to headings 73.07, 73.12, 73.15, 73.17, or 73.18. The term 'base metals' is defined in Note 3 to Section XV and includes copper, nickel, aluminium, lead, and other listed metals.
Continuing the bolt example: if the bolts were made of aluminium (heading 76.16), they are also parts of general use. They are excluded from Section XVI and classified within heading 76.16 according to their constituent material.
The remaining categories of parts of general use under Note 2 to Section XV are:
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(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and (c) Articles of heading 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06. |
Springs are classified within heading 73.20 if they are made of iron or steel, within heading 74.19 if made of copper, and within heading 76.16 if made of aluminium.
Clock or watch springs are not parts of general use.
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Heading |
Description |
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Heading 73.20 / 74.19 / 76.16 |
Springs and leaves for springs, of base metal (other than clock or watch springs of heading 91.14) - classified by constituent material |
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Heading 83.01 |
Padlocks, locks, clasps, keys of base metal |
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Heading 83.02 |
Mountings and fittings for furniture, doors, windows, trunks; hat racks, castors, of base metal |
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Heading 83.08 |
Clasps, buckles, hooks, and eyelets for use with clothing, footwear, handbags, travel goods of base metal |
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Heading 83.10 |
Sign plates, name plates, numbers, and letters of base metal |
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Heading 83.06 |
Frames and mirrors of base metal |
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Key Point ✓ All these goods are considered general-purpose parts. They are excluded from other areas of the Nomenclature because they are listed in Note 2 to Section XV. Once a good is deemed a part of general use, this takes precedence over any other classification. ✓ One key issue: parts do not have to be general-purpose in function to be covered by Note 2 to Section XV. Apart from the medical/surgical/dental/veterinary implants exception in Note 2(a), as long as the parts are described in one of the headings listed in Note 2, they cannot be classified with their complete goods. |
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Example: Steel bolts — Locking mechanism Consider a specially designed locking mechanism for a unique piece of machinery, designed for use with that particular machine only. If the locking mechanism is imported separately and identified as a lock, it is covered by Note 2(c) to Section XV. It is excluded from being classified with the complete good and is classified within heading 83.01 - regardless of how specialized the lock is. Similarly, when imported separately, all steel nuts, bolts, and screws are parts of general use and are classified within heading 73.18, regardless of their degree of specialization (apart from the medical/surgical implants exception). |
Note 2 to Section XV contains additional provisions that will not be addressed at this stage. The key points are:
· Whenever the term 'parts of general use' is encountered, classifiers should refer to Note 2 to Section XV to determine whether the goods meet the criteria.
· The expression 'parts of general use' is not confined to general-purpose parts only.