Parts and accessories
Also called: parts classification
A classification question governed by section and chapter notes, notably in Sections XVI and XVII, which decide whether a part is classified with the machine or vehicle it belongs to, in a specific parts heading, or as a good in its own right. General-purpose parts such as screws or bearings are usually classified in their own headings.
In practice
Assuming that a part follows the machine's code is a common error, since many parts have their own headings or are excluded by notes.
EU
Türkiye
UK
USARelated terms
- Section and chapter notes
- Notes placed at the start of HS sections and chapters that define terms, set the scope of headings and expressly include or exclude goods. Together…
- Tariff classification
- The process of determining the code under which goods fall in a customs tariff, applying the legal texts, interpretative rules and published…
- Heading
- The four-digit level of the Harmonized System, written for example as 8471. A heading describes a specific group of goods within a chapter, and its…
- Residual heading
- A heading or subheading that covers goods not specified or included elsewhere, often worded as other or not elsewhere specified. It can only be used…