15. Part 4: The classification of parts and accessories

In Part 3 we discussed the Harmonized System (HS) classification process of goods in general. This part covers a specific genus of goods: parts and accessories.

Learning objectives

✓	Distinguish between parts and accessories in HS legal texts and apply that distinction to heading and note scope.
✓	Identify the correct classification pathway for a part, including when it is classified with the complete good versus in its own right.
✓	Apply the two provisions that allow parts to be classified with complete goods and navigate subheading hierarchies correctly.
✓	Gain an understanding of two important legal notes that relate to parts - Note 2 to Section XV and Note 2 to Section XVI.