Tarrif clasification

Tariff classification
PROCEDURE FOR RATING CLASSIFICATION OF GOODS
The tariff classification of goods shall be based on a system of classification of goods established at international level, based on the stage of processing, the material used, the intended use, the manufacturing sector or the industry.
 
For the purposes of classification of goods, the goods labeling system adopted at international level in 1983, called the Harmonized System, introduced by the International Convention on the Harmonized Commodity Description and Coding System (adopted on 14.6.1983 by the Customs Cooperation Council, so-called three C) Six-digit numbering - used by about 98% of the world's countries (Official Journal 1987, L 198, p. 1). It also came into force on 1 January 1988 for the Czechoslovak Socialist Republic. The purpose of the adoption of the Convention was to replace the Convention on Nomenclature for the Classification of Goods of 15 December 1950 (United Nations Treaty Series, vol. 347, p. 127). In Slovakia, the text of the Convention is accessible in the Collection of Laws, where it was published as the Decree of the Minister of Foreign Affairs No. 160/1988 Coll. Effective from November 10, 1988 for the Slovak Republic as a successor state after the collapse of federal arrangements after Czechoslovakia and Czechoslovakia.
 
The Combined Nomenclature system was introduced in the European Union on 23.6.1987 by Council Regulation (EEC) No. Council Regulation (EC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff - contains eight-digit numbering - is used exclusively by the 28 Member States of the European Union. The Common Customs Tariff is published annually in the Official Journal of the European Union as Annex 1 to Council Regulation (EEC) No. 2658/87.
 
Classification of goods is a very specific and complex activity, which in practice often poses a high risk of error, whether by traders or customs officers in customs procedures or in reporting statistics (INTRASTAT).
 
The responsibility for the correct classification of the goods always rests with the declarant, in addition to the issuing of binding information by the customs authorities, but even there, they make decisions on the basis of data provided or requested from the declarant - applicant.
 
In order to minimize errors in this process, it is necessary to learn to correctly apply the principles of case law (classification decisions by customs authorities and judgments of national and European courts in disputes, etc.) and at the same time correctly apply the general rules of interpretation which are contained directly in the Common Customs Tariff in Part One, where the Introductory Provisions are in Section I.Tariff classification
PROCEDURE FOR RATING CLASSIFICATION OF GOODS
The tariff classification of goods shall be based on a system of classification of goods established at international level, based on the stage of processing, the material used, the intended use, the manufacturing sector or the industry.
 
For the purposes of classification of goods, the goods labeling system adopted at international level in 1983, called the Harmonized System, introduced by the International Convention on the Harmonized Commodity Description and Coding System (adopted on 14.6.1983 by the Customs Cooperation Council, so-called three C) Six-digit numbering - used by about 98% of the world's countries (Official Journal 1987, L 198, p. 1). It also came into force on 1 January 1988 for the Czechoslovak Socialist Republic. The purpose of the adoption of the Convention was to replace the Convention on Nomenclature for the Classification of Goods of 15 December 1950 (United Nations Treaty Series, vol. 347, p. 127). In Slovakia, the text of the Convention is accessible in the Collection of Laws, where it was published as the Decree of the Minister of Foreign Affairs No. 160/1988 Coll. Effective from November 10, 1988 for the Slovak Republic as a successor state after the collapse of federal arrangements after Czechoslovakia and Czechoslovakia.
 
The Combined Nomenclature system was introduced in the European Union on 23.6.1987 by Council Regulation (EEC) No. Council Regulation (EC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff - contains eight-digit numbering - is used exclusively by the 28 Member States of the European Union. The Common Customs Tariff is published annually in the Official Journal of the European Union as Annex 1 to Council Regulation (EEC) No. 2658/87.
 
Classification of goods is a very specific and complex activity, which in practice often poses a high risk of error, whether by traders or customs officers in customs procedures or in reporting statistics (INTRASTAT).
 
The responsibility for the correct classification of the goods always rests with the declarant, in addition to the issuing of binding information by the customs authorities, but even there, they make decisions on the basis of data provided or requested from the declarant - applicant.
 
In order to minimize errors in this process, it is necessary to learn to correctly apply the principles of case law (classification decisions by customs authorities and judgments of national and European courts in disputes, etc.) and at the same time correctly apply the general rules of interpretation which are contained directly in the Common Customs Tariff in Part One, where the Introductory Provisions are in Section I.Tariff classification
PROCEDURE FOR RATING CLASSIFICATION OF GOODS
The tariff classification of goods shall be based on a system of classification of goods established at international level, based on the stage of processing, the material used, the intended use, the manufacturing sector or the industry.
 
For the purposes of classification of goods, the goods labeling system adopted at international level in 1983, called the Harmonized System, introduced by the International Convention on the Harmonized Commodity Description and Coding System (adopted on 14.6.1983 by the Customs Cooperation Council, so-called three C) Six-digit numbering - used by about 98% of the world's countries (Official Journal 1987, L 198, p. 1). It also came into force on 1 January 1988 for the Czechoslovak Socialist Republic. The purpose of the adoption of the Convention was to replace the Convention on Nomenclature for the Classification of Goods of 15 December 1950 (United Nations Treaty Series, vol. 347, p. 127). In Slovakia, the text of the Convention is accessible in the Collection of Laws, where it was published as the Decree of the Minister of Foreign Affairs No. 160/1988 Coll. Effective from November 10, 1988 for the Slovak Republic as a successor state after the collapse of federal arrangements after Czechoslovakia and Czechoslovakia.
 
The Combined Nomenclature system was introduced in the European Union on 23.6.1987 by Council Regulation (EEC) No. Council Regulation (EC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff - contains eight-digit numbering - is used exclusively by the 28 Member States of the European Union. The Common Customs Tariff is published annually in the Official Journal of the European Union as Annex 1 to Council Regulation (EEC) No. 2658/87.
 
Classification of goods is a very specific and complex activity, which in practice often poses a high risk of error, whether by traders or customs officers in customs procedures or in reporting statistics (INTRASTAT).
 
The responsibility for the correct classification of the goods always rests with the declarant, in addition to the issuing of binding information by the customs authorities, but even there, they make decisions on the basis of data provided or requested from the declarant - applicant.
 
In order to minimize errors in this process, it is necessary to learn to correctly apply the principles of case law (classification decisions by customs authorities and judgments of national and European courts in disputes, etc.) and at the same time correctly apply the general rules of interpretation which are contained directly in the Common Customs Tariff in Part One, where the Introductory Provisions are in Section I.

PROCEDURE FOR RATING CLASSIFICATION OF GOODS

The tariff classification of goods shall be based on a system of classification of goods established at international level, based on the stage of processing, the material used, the intended use, the manufacturing sector or the industry.

 

For the purposes of classification of goods, the goods labeling system adopted at international level in 1983, called the Harmonized System, introduced by the International Convention on the Harmonized Commodity Description and Coding System (adopted on 14.6.1983 by the Customs Cooperation Council, so-called three C) Six-digit numbering - used by about 98% of the world's countries (Official Journal 1987, L 198, p. 1). It also came into force on 1 January 1988 for the Czechoslovak Socialist Republic. The purpose of the adoption of the Convention was to replace the Convention on Nomenclature for the Classification of Goods of 15 December 1950 (United Nations Treaty Series, vol. 347, p. 127). In Slovakia, the text of the Convention is accessible in the Collection of Laws, where it was published as the Decree of the Minister of Foreign Affairs No. 160/1988 Coll. Effective from November 10, 1988 for the Slovak Republic as a successor state after the collapse of federal arrangements after Czechoslovakia and Czechoslovakia.

 

The Combined Nomenclature system was introduced in the European Union on 23.6.1987 by Council Regulation (EEC) No. Council Regulation (EC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff - contains eight-digit numbering - is used exclusively by the 28 Member States of the European Union. The Common Customs Tariff is published annually in the Official Journal of the European Union as Annex 1 to Council Regulation (EEC) No. 2658/87.

 

Classification of goods is a very specific and complex activity, which in practice often poses a high risk of error, whether by traders or customs officers in customs procedures or in reporting statistics (INTRASTAT).

 

The responsibility for the correct classification of the goods always rests with the declarant, in addition to the issuing of binding information by the customs authorities, but even there, they make decisions on the basis of data provided or requested from the declarant - applicant.

 

In order to minimize errors in this process, it is necessary to learn to correctly apply the principles of case law (classification decisions by customs authorities and judgments of national and European courts in disputes, etc.) and at the same time correctly apply the general rules of interpretation which are contained directly in the Common Customs Tariff in Part One, where the Introductory Provisions are in Section I.

 

Before we begin the task of classifying goods, we need to know the answers to basic questions:

 

1. What is it? We urgently need to know the exact description of the goods as a prerequisite for the correct tariff classification.

2. What is it from? We need to know the material composition of the product, especially for simpler products.

3. What is it for? We need to know the purpose of using the goods - the product, ie what it is used for, especially for the more sophisticated products (eg machines, devices, transport equipment, etc.).

4. In what packaging is the product (product) in? Rather, it is an additional indication, but can sometimes play a decisive role in the classification of the goods themselves. It is therefore the finishing of the goods.

 

In some specific cases, I need to know some specific characteristics, often not measurable, or technological process of production, so that we can classify the right goods, eg. some food products etc. You would have vainly sought these principles, since no legislation or legislation is contained in it, but is based on long-term use in application practice. In some cases, the information directly from the class and chapter notes is also very helpful, as the first interpretation rule states. Notes often contain a positive or negative definition of whether a product belongs to a given class or chapter or not, and if there is no newsletter there is sometimes a reference in the notes to where to look for the product or goods in question which we have to belong to, at least we will learn the class, chapter or subchapter.

 

In general, if I want to arrive at a corresponding result, the rule resulting from the sixth interpretation rule must be applied correctly and that only items and sub-items of the same level can be compared. For this purpose and for better orientation, indents of the headings and subheadings themselves serve in the Common Customs Tariff text.

 

In addition, other materials can significantly help us with tariff classification:

 

  • Comply with the principles laid down in the general rules for the interpretation of the CN, which are six and are contained directly in the text of the Customs Tariff.
  • Explanatory Notes to the Combined Nomenclature issued by the European Commission on the Customs Tariff and their amendments.
  • The HS Explanatory Notes issued by the WCO (World Customs Organization) have a reference character in relation to the tariff classification of goods.
  • The decisions of the Harmonized System Committee are not legally binding, but are important for the interpretation itself. Attention should be paid to the divergence with the interpretation of the Combined Nomenclature (CN) used in the European Union in the same way in all its Member States (28, last Croatia).
  • Implementing Regulations of the European Commission concerning the classification of certain goods in the Combined Nomenclature published in the Official Journal of the European Union in Part L. They contain the text of the Regulation, the annex with the description of the goods, the CN code and the recitals. by reference to the composition or use of the product. It is a legally binding act which applies to all the same products since it does not apply to the specific entity presenting the goods.
 
Tariff classification of goods within the TARIC database shall be carried out in a similar manner, with goods being assigned a specific code not included in the CN. TARIC is not a legal act, it is only a summary of commercial and customs legislation, therefore it is necessary to check the correctness of classification according to the relevant legislation with which the relevant measure in TARIC is connected. Current changes from the customs and trade legislation of the European Union are integrated into TARIC every 24 hours (to TARIC SK also from the currency in Slovak legislation).
 
In TARIC, the commodity code is structured as a 10-digit code, the first 6 digits contained in the code are defined by the harmonized description of the goods and the code system (HS). The first two positions of the HS represent a chapter. There are 99 chapters that are grouped in groups by material and use. Chapters are grouped into 21 classes, but the class is not reflected in the code structure. HS codes are revised every 5 years. Chapter 77 is not currently in use and is reserved for future use.
 
HS codes are subdivided at 8 local levels into the Combined Nomenclature. The Combined Nomenclature is reviewed and published each year according to HS codes. Whereas the Combined Nomenclature is not sufficiently detailed for the purposes of the European Union's tariff and commercial legislation. 8-digit codes can be broken down into 10-digit codes called "TARIC codes". These codes are created at any time, according to legislative needs.
 
 
The structure of the numerical codes is therefore as follows:
 
  • Chapter (1st to 2nd digit);
  • subchapter (1 to 4 digits);
  • HS Harmonized System (1-6th digit);
  • CN Combined Nomenclature (code 7 to 8);
  • TARIC code (9 to 10 digits).

An example of the structure of the Combined Nomenclature in the Customs Tariff:

Level 1 - CHAPTER

87 VEHICLES OTHER THAN RAILWAY OR RAILWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

Level 2 - SUB-CHAPTER

8703 Automobiles and other motor vehicles principally designed for the transport of persons (vehicles other than those of heading 8702), including passenger vans and racing cars:

Level 3 - HS ITEM

8703 10 Vehicles specially designed for driving on snow; special golf cars and similar vehicles:

Level 4 - CN subheading

8703 10 11 Vehicles specially designed for driving on snow, with a compression-ignition internal combustion piston engine (diesel or semi-diesel) or a spark-ignition internal combustion piston engine. . . . . . . . . . . . . . . . . . . . . . . . . . . 5 p / st

8703 10 18 Other. . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 p / st

 

Note: In this case, the TARIC code associated with the CN headings in question does not exist

 

 

The TARIC database is accessible ON LINE on the Internet:

 

TARC SK is accessible on the Financial Administration of the Slovak Republic website

 

 

The EU TARIC is accessible on the European Commission's website under Databases

 

 

The correct interpretation of HS and CN texts requires knowledge of procedures, legal reasoning through knowledge of legislation, namely the Combined Nomenclature as part of the Common Customs Tariff. Often, it is necessary to use logical reasoning for what the principles of the general rules for the interpretation of the Combined Nomenclature should help us.

 

What criterion of overlapping rules is decisive?

The case law of the European Court of Justice aims to ensure legal certainty while facilitating the controls on the presentation of goods and the possibility of verifying the objective characteristics and characteristics of the goods directly at the time of the customs procedure in the customs control process.

Objective characteristics and properties of goods are those that are objectively measurable (basic physical and chemical properties and characteristics). These include in particular the answers to the first three questions: the description of the goods, their material composition of the goods, the purpose of the use of the goods. The intended use of the goods is decisive where the imported goods can be classified under several headings or under several headings.

The eligibility of the goods is determined by their use for their intended or usual purposes. In practice, the criterion of eligibility of goods is often confused with exclusivity, ie. exclusive use for a specific and sole purpose, and thus its classification is conditional. Any other use which is based on objective verification of a characteristic feature of a product cannot preclude its legal classification for the tariff classification in question. It is therefore not at all necessary to prove its exclusive use (exclusivity), but for classification it is sufficient to determine its intended use according to its objective characteristic or characteristics. Sometimes you will find answers in the data provided by the manufacturer in the technical description, the product manual, the general instructions for its use, or even on the Internet for the product data.

Beware, however, that the principle of decisive criterion is correctly applied, since it applies only if it is consistent with the wording and the CN subheading notes to the sections and chapters. Sometimes the tariff classification can be based on the direct or hidden properties and features of the goods (for example: intended use, method of obtaining or producing the goods, technological process of production, origin of the goods, appearance of the product, state of the product, commercial practices, etc.). Sometimes these are vague terms that are not objectively measurable. Demonstrating whether proving these criteria is very difficult in practice. But very important is a specific argument based on a pragmatic clarification of the explanation of all the decisive factors. For this is also necessary practical experience, knowledge, skills and, of course, knowledge in the field of commodity knowledge.

 

Classification of goods in the Combined Nomenclature is governed by the following principles:

First interpretation rule 

Rule text:

'The titles of sections, chapters and subheadings are for guidance only; for legal purposes, classification is determined by the wording of the headings and the appropriate notes to the sections or chapters and, unless otherwise required by those headings or notes, the following provisions. '

 

Comment:

It is based on the fundamental principle that classification must be based on the wording of the headings and the notes to the sections or chapters. If the wording is inconsistent with the wording of chapters and notes to classes or chapters, Interpretative Rules 2 to 5 may be used.

 

The wording of the chapter forms the basis, and the wording of the notes to the classes or chapters is of clarity. Before applying rules 2 to 5, it must be ascertained whether the goods in question are not included in the chapter or whether the note contains specific information which will enable their tariff classification.

 

Although the titles of sections, chapters and subheadings are only indicative, they have their meaning and place in the system and hierarchy of the CN classification of goods.

 

Rule 1 applies only to chapters and is therefore used only for the first four characters of the CN code, we call it subchapter.

 

For the classification by subheading, rule 6 applies, which governs the hierarchical procedure for the tariff classification of goods and must be applied successively from the CN heading (two digits) through the CN subheading (four digits) and further through the HS heading (6 digits) to the CN subheading ( eight digits).

 

First, it is necessary to determine the physical characteristics of the goods and the purpose of their use. Then, according to the data obtained, preliminary classification should be made according to the wording of the classes and chapters. The appearance of the goods in this respect is not decisive unless it changes the substance of the goods themselves. Class or chapter notes may only be applied after the goods have been classified in advance. The notes shall be applied and assessed in succession from the first to the last, as they follow, with priority being given to the higher. It is then necessary to determine whether, according to the wording of the notes to the sections and chapters (according to the preliminary classification), it will allow a clear and precise tariff classification. If such a procedure cannot be applied, we proceed in the application of the following Interpretative Rules 2 to 5. However, we must proceed systematically in applying the Interpretative Rules, whereby the application of Rules 2 to 5 is only possible if a clear tariff classification cannot be achieved.

 

Interpretation rule 2a)

Rule text:

'Any indication of a product under an heading shall also apply to a product which is incomplete or unfinished if, in the condition and under the conditions under which the incomplete or unfinished product is presented, it has the essential character of a complete or finished product. It shall also apply to a complete or finished product (or which, by application of this rule, is classified as complete or finished), which is presented unassembled or disassembled. '

 

Comment:

Its scope is broader since it allows tariff classification to be applied equally to incomplete or unfinished products, as well as to products unassembled or disassembled.

These two principles apply only where an incomplete or unassembled product has the characteristics of a complete or finished product when presented to customs. It applies exclusively to manufactured parts and therefore does not apply to agricultural products (Chapters 1-24). If we focus on explaining the term 'part', we will better understand the application of this rule, since the term 'part' presupposes the existence of a whole for whose function this part is needed.

Semi-finished products are also considered to be unfinished or incomplete products and are classified in the same HS heading as complete products. However, this does not apply if the semi-finished products are explicitly mentioned in certain HS headings.

 

Interpretation rule 2b)

Rule text:

'Any material or substance in an entry refers to that material or substance in a mixture or combination of that material or substance with other materials or substances. Any goods of a given material or substance shall also apply to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be carried out in accordance with the principles set out in Rule 3. '

 

Comment:

Rule 2b applies to products composed of two or more materials, and it also applies only to goods composed of the material in question. Therefore, rule 2b applies if part of the goods is homogeneous (from one material) or if the goods consist of other materials, ie part of the goods is non-homogeneous (from several materials).

It may not be used to classify HS if it considers that goods which, under Rule 1, do not correspond to the description in that heading could be classified.

 

Interpretation rule 3a)

Rule text:

'Where goods are to be placed under Rule 2 (a): (b) or, for some other reason, prima facie (at first sight) classified under two or more headings, classification shall be effected as follows:

(a) the item with the most specific description shall take precedence over items with a more general description. However, where two or more items, each of them, relate only to a part of the materials or substances which constitute the mixed or composite product, or only to a part of the products of the kit sold for retail sale, those items shall be considered in relation to those items. the product to be equally specific, even if one of them contains a more complete or accurate description of the goods. '

 

Comment:

Rule 3 shall apply only where the goods can be classified simultaneously in two or more headings. However, it is necessary to proceed hierarchically as the rules follow in this rule, ie. first 3a, if not 3a and 3b, if not 3b and 3c.

Rule 3 shall apply only if the classification is not determined by the wording of the headings and the appropriate section or chapter notes.

Under Rule 3a, goods are classified according to the most accurate description of the goods for the corresponding type of goods, which takes precedence over the general description of the goods.

The term specific can be characterized as follows:

  • · The product name is considered more specific than the product group name,
  • · A clear and accurate description of the goods is more specific than a less accurate description of the goods.

The second part of the rule text (second sentence) cannot be applied to composite or mixed products, so rule 3b) will apply.

 

Interpretation rule 3b)

Rule text:

'Where goods are to be placed under Rule 2 (a): (b) or, for some other reason, prima facie (at first sight) classified under two or more headings, classification shall be effected as follows:

(b) mixtures, goods composed of or consisting of different components and goods supplied in retail kits, which cannot be classified under Rule 3 (a); (a) shall be classified according to the material or component which gives them their essential character where this can be determined '.

 

Comment:

Where Rule 3 (a) cannot be applied, Rule 3 (b) shall apply if the goods are to be classified under two or more headings. For the application of Rule 3 (b), the condition must be that the classified goods must be composed of materials or components which give the goods its decisive character.

'Goods composed of different components' means goods the individual parts of which relate to each other and form an almost inseparable whole. Or it may be goods with detachable components, provided that they are adapted to each other, complement each other, and together form a whole that could not be sold in parts.

The principle is that such components are supplied in one package. In the case of multifunction devices, the function which is predominant or primary for the goods in question shall be determined. If classification was to determine an additional function to another chapter, this would have to be the result of the wording of the chapter or of the notes to the relevant class or chapter.

In order to be considered as "goods supplied in small-scale kits", the goods must simultaneously fulfill all three of the following conditions:

  • it must consist of at least two different products,
  • they must be made of products or pieces which are used alone or complementary to each other and are supplied together to satisfy a need or to carry out a specific activity,
  • must be delivered for direct sale.

 

Interpretation rule 3c)

Rule text:

  'Where goods are to be placed under Rule 2 (a): (b) or, for some other reason, prima facie (at first sight) classified under two or more headings, classification shall be effected as follows:

(c) where goods cannot be classified under Rule 3 (a); (a) or (b) shall be classified in the last heading in the numerical order of the eligible items.

 

Comment:

The last rule 3c) shall apply if the goods belong to two or more headings only if neither the rule 3a) nor the rule 3b) can be applied.

The goods are to be classified in the last subheading which comes within the classification of those goods. This rule applies in particular to machines, apparatus and equipment with multiple functions, where it is not possible to determine which of the functions is predominant for such goods.

 

 

Interpretation rule 4

Rule text:

'Goods which cannot be classified under the above rules shall be classified under the heading to which the goods most similar to them belong.'

 

Comment:

Rule 4 shall apply to goods which cannot be classified under Rules 1 to 3 (c). The application of Rule 4 makes it possible to compare a certain type of goods with similar products in order to find the most similar to those goods. The goods in question are to be classified in the same heading as the goods to which they are compared on the basis of similarity and resemble the most. The similarity is largely dependent on several factors, such as type, appearance, nature, applicability, and the like.

It has been introduced for some new products that do not match the wording of any particular item. In practice, it is used only exceptionally, as rule 3c) normally applies.

 

 

Interpretation rule 5a)

Rule text:

'In addition to the above provisions, the following rules shall apply to such goods:

(a) cases for photographic apparatus, musical instruments, weapons, drawing and drawing instruments, necklaces and similar containers, specially shaped or prepared for insertion of a particular product or set of products, suitable for long-term use and presented with the products for which they are intended, are classified together with these products if they are normally sold with them. However, this rule shall not apply to receptacles which give the whole a substantial character. '

 

Comment:

Rules 2 to 4 shall be applied in their sequential order. However, this does not apply to the application of Rule 5.

Rule 5a) covers briefcases, cases, cartridges and similar containers which fulfill the following 5 attributes simultaneously:

  • specially shaped or trimmed to fit a particular product or set,
  • are suitable for long-term use,
  • are classified together with the products for which they are intended,
  • are commonly sold with these products,
  • do not give the whole a substantial character.

Rule 5a) shall not apply to packaging which is not normally sold with the products. Also, rule 5a) does not apply to packages which give the whole or the kit substantial character, even though they are normally sold together with the goods they contain.

 

 

Interpretation rule 5b)

Rule text:

 'In addition to the above provisions, the following rules shall apply to such goods:

(b) except as provided in Rule 5 (a); (a) packaging materials and containers (1) presented with the goods are to be classified with the goods when they are normally used for the packaging of such goods. However, this provision shall not be binding if it is clear that packaging materials or containers are suitable for reuse. '

 

(1) The terms "packing materials" and "packing containers" mean all outer or inner receptacles, containers, holders, packaging materials or supports and pads other than transport equipment (eg transport containers), tarpaulins, tackles or auxiliary transport equipment. The term 'containers' does not apply to packaging referred to in General Rule 5 (a). a).

 

Comment:

Rule 5b) determines the classification of packaging, packaging materials and packing boxes in which the goods are packed. It does not apply to reusable packaging materials and containers. Packaging boxes for sale e.g. mustard, drinks, spices, etc. are to be classified with the goods which they contain, even if they are suitable for repeated use. Rule 5 (b) covers only clean reusable packaging, but not articles which at the same time are also part of other goods.

 

 

Interpretation rule 6

Rule text:

'For legal purposes, the classification of goods under the subheadings of a heading is determined by the wording of those subheadings and the relevant subheading notes and mutatis mutandis (with the necessary changes) under the above rules, provided that only subheadings of the same level are comparable. For the purposes of this rule, class and chapter notes are also used, unless the context otherwise requires. "

 

Comment:

First, the product is to be classified under CN subheading and only subsequently under CN heading. Do not try to classify a product directly under the appropriate CN heading. Where it is not possible to classify goods under headings according to their wording or subheading notes in the relevant chapter, rule 6 applies.

Rule 6 emphasizes that only items of the same level are comparable, ie the classification to the first level of items (by number of bullets) is first compared. If this is further subdivided into the second level, the wording of the second level of the items should also be taken into account to determine which of them is decisive. The same applies to subheadings. Rule 6 permits the application of notes to classes or chapters, unless the wording of the class indicates otherwise.

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