Study Guide
14. The Interpretation Rules
14.7. Part 1: Classify by the terms of subheadings and subheading notes
The first part directs:
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For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes… |
Rule 6 directs classifiers to work at subheading level the same way they do at heading level. Once a 4-digit heading has been selected, examine the terms of the subheadings within that heading, and consider any subheading notes.
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Example: lead crystal wine glasses The goods are classified within heading 70.13 (glassware of a kind used for table purposes) by Rule 1. The next step is to resolve the subheading. Heading 70.13 has five 5-digit subheadings: 7013.10 - Of glass-ceramics 7013.2 - Stemware drinking glasses, other than of glass-ceramics 7013.3 - Other drinking glasses, other than of glass-ceramics 7013.4 - Glassware of a kind used for table (other than drinking glasses) or kitchen purpose other than of glass-ceramics 7013.9 - Other glassware Wine glasses normally have stems, so the goods sit at 7013.2. That subheading breaks down to 7013.22 (Of lead crystal) and 7013.28 (Other). 7013.22 - - Of lead crystal 7013.28 - - Other On face value the goods fall within 7013.22. But that subheading is subject to Subheading Note 1 to Chapter 70, which directs:
Regardless of any claim that the goods are lead crystal, the lead monoxide threshold must be met. Otherwise the goods are classified within 7013.28. |
Residual subheadings
Just as most chapters have residual headings near the end, the structure below heading level normally includes a 'catch all' subheading described as "Other".
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Ask the question Are the goods classified in the more specific subheading? |
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YES Classify the goods within the more specific subheading. Stop. |
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NO Classify the goods within the residual subheading. |
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