15. Part 4: The classification of parts and accessories

15.20. Parts of parts

A part of a part is an item that does not form part of the final machine or vehicle directly, but instead forms part of a sub assembly or component that itself forms part of the final article. The HS requires you to classify such items at the first complete article for which they are a part, not at the level of the final machine.

This rule prevents classifiers from ‘jumping ahead’ and treating every small component as a part of the ultimate end product. It reflects two legal realities:

The HS is structured around complete articles first

The Nomenclature organizes goods by what they are, not by where they will ultimately end up.

A part cannot skip levels

An item cannot be classified with a more general article if it already forms part of a more specific one.