6 Rules for classifying goods (applying HS codes)
Rules of classification of goods (HS code applied) 1:
The names of the sections, of the chapter or of the chapter are given for the purpose of easy reference of Hs codes only. To ensure legality, the classification of goods must be determined according to the content of each group and any annotations of the relevant sections and chapters and the following rules if the groups or comments are not Any other requirements.
Rule 1 comment:
(I) Goods that are subject to international trade are systematically arranged in the List of Harmonized Systems in accordance with sections, chapters and sub-chapters. The name of the section, chapter and chapter is short and concise to indicate the type or category of goods to be classified in. However, in many cases because of the variety of types and quantities of goods, the sections, chapters and sub-chapters cannot cover all or list all the goods in that heading.
(II) Right at the beginning of rule 1, it specifies that the heading names are “for reference purposes only”. This means that the names of sections, chapters and chapters are not valid for the classification of goods.
(III) The second part of this rule stipulates that the classification of goods is determined by:
(a) The content of the product group and any relevant section or chapter notes, and
(b) Rules 2,3,4 and 5 when the row or comment content has no other requirements.
(IV) Many goods can be classified in the List without considering any further explanatory rules, meaning that they have been clearly stated in the rule annotation 1 mentioned in item (III) ( a). Example: Live horses (heading 01.01), pharmaceuticals specified in Note 4 to Chapter 30 (heading 30.06).
(V) In the rule annotation 1 part (III) (b), it states that “when the content of a row or legend has no other requirement”, it is to affirm that the contents of the goods group and any legend The relevant section or chapter has supreme value, meaning that they must be considered first when classifying.
For example: In Chapter 31, the notes state that certain groups relate only to certain goods. Therefore, these product groups must not be extended to other items by applying rule 2 (b).
Rules for classifying goods (HS code applied) 2:
a) An item classified in a product group, those goods in the form of incomplete or incomplete but having the basic characteristics of finished or completed goods also belong to that group. Also classified as such for goods in complete or complete form or with the basic characteristics of goods in complete or complete form but not assembled or disassembled.
b) If a material, a substance classified in a certain group, the mixture or compound of that material or substance with other materials or substances is also in that group. Goods made entirely of a material or a substance, or partially made with that material or substance, are removed in the same group. The classification of goods made of two or more materials must comply with Rule 3.
Rule 2 comment:
Rule annotation 2 (a): (Items in incomplete or incomplete form)
(I) The first part of rule 2 (a) extends the scope of a number of specific commodity groups that include not only complete goods but also goods in incomplete or incomplete form, with condition they have basic characteristics of finished or completed goods.
(II) The content of this rule is also expanded to apply to the morphologically shaped workpiece of the finished product. The term “embryo of finished product” means that goods that are not directly used, have an external shape or line similar to the finished product or part, used Use (except in exceptional cases) to complete into finished products or parts.
Goods that are selling products without a basic shape of finished products (such as bars, plates, tubes, etc.) are not considered “embryos that have the outline of the finished product”.
(III) Rule 2 (a) does not normally apply to products of the categories of Part I to Part IV (chapters 1 through 24).
(IV) Cases of application of this rule are expressed in the general annotations of parts or chapters (eg, section XVI, and chapters 61, 62, 86, 87 and 90).
Rule Note 2 (a): (Items in unassembled or disassembled form)
(V) The second part of Rule 2 (a) specifies that complete or finished goods in unassembled or disassembled form are generally classified in a group with assembled goods. Goods in unassembled or disassembled forms are often required for packaging, storage or transport.
(VI) This rule also applies to goods that are incomplete or incomplete, in unassembled or disassembled forms, provided that they have been regarded as finished products due to their prescribed characteristics. in the first part of this rule.
(VII) For the purposes of this rule, “goods in unassembled or disassembled form” means components of suitable goods.
