Study Guide
14. The Interpretation Rules
14.9. Part 3: Only compare subheadings at the same level
The remaining part of the first sentence of Rule 6 directs:
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…on the understanding that only subheadings at the same level are comparable... |
A 5-digit subheading may only be compared with another 5-digit subheading within the same heading. It cannot be compared with a 6-digit subheading. A 6-digit subheading may only be compared with another 6-digit subheading that is part of the same 5-digit subheading hierarchy.
The hierarchy in one picture
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4-digit heading Compared only with other headings (Rule 1) |
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5-digit (1-dash) subheading Compared only with other 5-digit subheadings in the same heading |
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6-digit (2-dash) subheading Compared only with other 6-digit subheadings under the same 5-digit parent |
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Note: Work down the hierarchy Heading first, then 5-digit subheading, then 6-digit subheading, then any national subheadings. Do not choose a set of words just because they look like a fit; consider the context in which they appear at each level. |
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Example 1: a 12 kg laundromat washing machine Consider the classification of a fully automatic washing machine, having a dry linen capacity of 12 kg, for use in laundromats [laundries]. The goods are classified within heading 84.50 (household or laundry-type washing machines) by Rule 1. The next step is to resolve the subheading situation. Heading 84.50 includes the following subheading structure:
On first reading the goods look like they belong in 8450.11 (fully automatic machines). However, this classification is not correct. Although 6-figure subheading 8450.11 relates to ‘fully automatic machines’, that subheading is qualified by 5-figure subheading 8450.1, which relates to machines having a dry linen capacity not exceeding 10 kg. The subject goods are classified within subheading 8450.20, which covers ‘machines, each of a dry linen capacity exceeding 10 kg’. Subheading 8450.20 is to be compared with subheading 8450.1, both being 5-figure subheadings, not subheading 8450.11. Only descriptions at the same level may be compared. |
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Example 2: a domestic water filter You are classifying a domestic water filter. A keyword search of the Nomenclature returns two places where filters are mentioned: · Heading 84.21 mentions “filtering...apparatus...” · Subheading 9002.20 mentions “filters” Which classification is correct for the goods? The answer is heading 84.21, which covers ‘…filtering and purifying machinery and apparatus for liquids…’ Subheading 9002.20 is qualified by the terms of heading 90.02, which covers ‘Lenses, prisms, mirrors and other optical elements,…’ Only compare at the same level. Subheading 9002.20 cannot be compared with heading 84.21. They are at different levels. Heading 84.21 may only be compared with other headings, such as heading 90.02. |
Classification at subheading level is only possible after the goods have been confirmed within their 4-digit heading. This matters especially where subheading descriptions repeat across the Nomenclature.
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Example: the word "suits" appears in multiple places The word ‘suits’ is mentioned in a number of classifications within Section XI. One such example is subheading 6104.1. Consider the classification of a shipment of suits. May they be classified within subheading 6104.1? The answer is: only if they are women’s and are knitted or crocheted, because that is what heading 61.04 allows for. May those goods be classified within subheading 6203.1? The answer is: only if they are men’s and are not knitted or crocheted, because that is what heading 62.03 covers. |