Study Guide

1

Identify the part

What is it directly a part of?

→

2

Classify at first complete article

Use that heading — not the final machine

→

3

Do not skip levels

Never jump to the ultimate end product

Example 1: Distributor cap for a motor vehicle

A distributor cap is:

•    a part of a distributor

•    the distributor is classified in heading 85.11 (electrical ignition equipment)

•    the distributor is itself a part of an engine

·    the engine is a part of a motor vehicle

But the first entity for which the cap is a part is the distributor.

Verdict: Distributor cap → classified as a part of heading 85.11 (electrical ignition equipment), not as a part of an engine (84.09) or a motor vehicle (87.08). This prevents over-classification at a higher level.

Example 2: Reclining mechanism for an aircraft seat

A reclining mechanism is:

•    a part of a seat

•    the seat is classified in heading 94.01

•    the seat is installed in an aircraft

•    the aircraft is classified in Chapter 88

But the first complete article for which the mechanism is a part is the seat, not the aircraft.

Verdict: Reclining mechanism → classified as a part of a seat, heading 94.01, not as a part of an aircraft (88.07). The HS requires classification at the most specific, immediate level.