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Mã số

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Tên tiếng Việt

Tên tiếng Anh

Chú giải tiếng Việt

Chú giải tiếng Anh

HS2007

Động vật sống và các sản phẩm từ động vật

LIVE ANIMALS; ANIMAL PRODUCTS

Chú giải phần

(1) Trong phần này, khi đề cập đến một giống hoặc một loài động vật, trừ khi có yêu cầu khác, cần phải kể đến cả con vật non của giống hoặc loài động vật đó.

(2) Trừ khi có yêu cầu khác, trong toàn bộ danh mục này các sản phẩm “khô” cũng bao gồm các sản phẩm được khử nước, làm bay hơi hoặc làm khô bằng đông lạnh.

Notes.

1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2.- Except where the context otherwise requires, throughout the Nomenclature any reference to “ dried ” products also covers products which have been dehydrated, evaporated or freeze‑dried.

HS2007

Các sản phẩm thực vật

VEGETABLE PRODUCTS

Chú giải phần

Trong phần này, khái niệm “bột viên" có nghĩa những sản phẩm được liên kết bằng cách nén trực tiếp hoặc thêm chất kết dính với hàm lượng không quá 3% tính theo trọng lượng.

Note.

In this Section the term “ pellets ” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

III

HS2007

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; REPARED EDIBLE FATS;ANIMAL OR VEGETABLE WAXES

HS2007

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note.

1.- In this Section the term “ pellets ” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

HS2007

MINERAL PRODUCTS

HS2007

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes.

1.- (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

(B) Subjectto paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.

2.- Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.

3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

GENERAL

Note 1.

Under the provisions of paragraph (A) of this Note, all radioactive chemical elements and radioactive isotopes, and compounds of such elements and isotopes (whether inorganic or organic, and whether or not chemically defined), are classified under heading 28.44, even though they could also fall under some other heading of the Nomenclature. Thus, for example, radioactive sodium chloride and radioactive glycerol fall in heading 28.44 and not in heading 25.01 or 29.05. Similarly, radioactive ethyl alcohol, radioactive gold and radioactive cobalt are in all circumstances classified in heading 28.44. It should be noted, however, that radioactive ores are classified in Section V of the Nomenclature.

In the case of non‑radioactive isotopes and their compounds, the Note provides that these (whether inorganic or organic, and whether or not chemically defined) are classified in heading 28.45 and not elsewhere in the Nomenclature. Thus, the isotope of carbon is classified under heading 28.45 and not under heading 28.03.

Paragraph (B) of the Note provides that goods described in heading 28.43, 28.46 or 28.52 are to be classified under whichever of those headings is appropriate and under no other heading in Section VI, provided always they are not radioactive or in the form of isotopes (in which case they are classified in either heading 28.44 or heading 28.45). This paragraph of the Note provides, therefore, that, e.g., silver caseinate is classified in heading 28.43 and not in heading 35.01, and that silver nitrate, even when put up for retail sale ready for photographic use, is classified in heading 28.43 and not in heading 37.07.

It should be noted, however, that headings 28.43, 28.46 and 28.52 take precedence only over the other headings in Section VI. Where goods described in heading 28.43, 28.46 or 28.52 are also covered by headings in other Sections of the Nomenclature, the classification of such goods is dependent on the application of any relevant Section or Chapter Notes and of the General Rules for the interpretation of the Harmonized System. Thus gadolinite, a compound of rare‑earth metals and therefore covered by heading 28.46 is classified in heading 25.30 because Note 3 (a) to Chapter 28 excludes all mineral products of Section V.

Note 2.

Section Note 2 provides that goods (other than those described in heading 28.43 to 28.46 or 28.52) which are covered by heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale, are to be classified in those headings notwithstanding that they could also fall in some other heading of the Nomenclature. For example, sulphur put up for retail sale for therapeutic purposes is classified inheading 30.04 and not in heading 25.03 or 28.02, and dextrin put up for retail sale as a glue is classified in heading 35.06 and not in heading 35.05.

Note 3.

This Note deals with the classification of goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VI. The Note is, however, limited to sets of which the constituents are intended to be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the heading appropriate to that product provided that the constituents meet conditions (a) to (c) of the Note.

Examples of goods in such sets are dental cements and other dental fillings of heading 30.06 and certain varnishes and paints of headings 32.08 to 32.10 and mastics, etc., of heading 32.14. As regards the classification of goods put up without a necessary hardener, ‑ see, in particular, General Explanatory Note to Chapter 32 and Explanatory Note to heading 32.14.

It should be noted that goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VI, intended to be used successively without prior mixing, are not covered by Note 3 to this Section. Such goods put up for retail sale are to be classified by application of the General Interpretative Rules (generally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be classified separately.

VII

HS2007

PLASTICS AND ARTICLES THEREOF;RUBBER AND ARTICLES THEREOF

Notes.

1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

2.‑ Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

GENERAL

Section Note 1.

This Note deals with the classification of goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VII. The Note is, however, limited to sets of which the constituents are intended to be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the heading appropriate to that product provided the constituents meet conditions (a) to (c) of the Note.

It should be noted that goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VII, intended to be used successively without prior mixing, are not covered by Note 1 to this Section. Such goods put up for retail sale are to be classified by application of the General Interpretative Rules (generally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be classified separately.

Section Note 2.

Goods of heading 39.18 (floor coverings and wall or ceiling coverings of plastics) and heading 39.19 (self‑adhesive plates, etc., of plastics), even if printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, do not fall in Chapter 49 but remain classified in the above‑mentioned headings. However, all other goods of plastics or rubber of the kind described in this Section fall in Chapter 49 if the printing on them is not merely incidental to their primary use.

VIII

HS2007

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, ANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK‑WORM GUT)

HS2007

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

HS2007

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

HS2007

TEXTILES AND TEXTILE ARTICLES

Notes.

1.‑ This Section does not cover :

(a) Animal brush‑making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);

(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11);

(d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;

(e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;

(f) Sensitised textiles of headings 37.01 to 37.04;

(g) Monofilament of which any cross‑sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;

(l) Articles of textile materials of heading 42.01 or 42.02;

(m) Products or articles of Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o) Hair‑nets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Abrasive‑coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or

(v) Articles of Chapter 97.

2.‑ (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule :

(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

3.‑ (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “ twine, cordage, ropes and cables ” :

(a) Of silk or waste silk, measuring more than 20,000 decitex;

(b) Of man‑made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

(i) Polished or glazed, measuring 1,429 decitex or more; or

(ii) Not polished or glazed, measuring more than 20,000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20,000 decitex; or

(f) Reinforced with metal thread.

(B) Exceptions :

(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) Man‑made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph
(A) (f) above; and

(e) Chenille yarn, gimped yarn and loop wale‑yarn of heading 56.06.

4.‑ (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “ put up for retail sale ” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up :

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding :

(i) 85 g in the case of silk, waste silk or man‑made filaments; or

(ii) 125 g in other cases;

(b) In balls, hanks or skeins of a weight not exceeding :

(i) 85 g in the case of man‑made filament yarn of less than 3,000 decitex, silk or silk waste;

( ii) 125 g in the case of all other yarns of less than 2,000 decitex; or

(iii) 500 g in other cases.

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding :

(i) 85 g in the case of silk, waste silk or man‑made filaments; or

(ii) 125 g in other cases.

(B) Exceptions :

(a) Single yarn of any textile material, except :

(i) Single yarn of wool or fine animal hair, unbleached; and

(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;

(b) Multiple (folded) or cabled yarn, unbleached :

(i) Of silk or waste silk, however put up; or

(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;

(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material :

(i) In cross‑reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

5.‑ For the purposes of headings 52.04, 54.01 and 55.08, the expression “ sewing thread ” means multiple (folded) or cabled yarn :

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

6.‑ For the purposes of this Section, the expression “ high tenacity yarn ” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following :

Single yarn of nylon or other polyamides, or of polyesters .......................................................... 60 cN/tex

Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters ..................... 53 cN/tex

Single, multiple (folded) or cabled yarn of viscose rayon ............................................................ 27 cN/tex.

7.‑ For the purposes of this Section, the expression “ made up ” means :

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

8.‑ For the purposes of Chapters 50 to 60 :

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

9.‑ The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

10.‑ Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

11.‑ For the purposes of this Section, the expression “ impregnated ” includes “ dipped ”.

12.‑ For the purposes of this Section, the expression “ polyamides ” includes “ aramids ”.

13.‑ For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression “ elastomeric yarn “ means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

14.‑ Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “ textile garments ” means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

° °

Subheading Notes.

1.‑ In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them :

(a) Unbleached yarn

Yarn which :

(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour (“ grey yarn ”), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man‑made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(b) Bleached yarn

Yarn which :

(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

Yarn which :

(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(iii) is obtained from slivers or rovings which have been printed; or

(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

(d) Unbleached woven fabric

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(e) Bleached woven fabric

Woven fabric which :

(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii) consists of bleached yarn; or

(iii) consists of unbleached and bleached yarn.

(f) Dyed woven fabric

Woven fabric which :

(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

(ii) consists of coloured yarn of a single uniform colour.

(g) Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabric) which :

(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

(ii) consists of unbleached or bleached yarn and coloured yarn; or

(iii) consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(h) Printed woven fabric

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics : woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

(ij) Plain weave

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

2.‑ (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.

(B) For the application of this rule :

(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

GENERAL

In general, Section XI covers raw materials of the textile industry (silk, wool, cotton, man‑made fibres, etc.), semi‑manufactured products (such as yarns and woven fabrics) and the made up articles made from those products. However, it excludes a certain number of materials and products such as those mentioned in Note 1 to Section XI, the Notes to certain Chapters or in the following Explanatory Notes on headings in the Section. In particular, the following are not classified in Section XI :

(a) Human hair and articles thereof (generally heading 05.01, 67.03 or 67.04), except straining cloth of a kind used in oil presses or the like (heading 59.11).

(b) Asbestos fibres and articles (yarns, fabrics, clothing, etc.) of asbestos (heading 25.24, 68.12 or 68.13).

(c) Carbon fibres and other non‑metallic mineral fibres (e.g., silicon carbide, rock wool) and articles of such fibres (Chapter 68).

(d) Glass fibres, yarns, fabrics, and articles made therefrom, and composite articles of glass fibres and textile fibres having the character of articles of glass fibres (Chapter 70), other than embroidery with glass thread on a visible ground of fabric.

Section XI is divided into fourteen Chapters which may be considered in two parts, the first (Chapters 50 to 55) being divided according to the nature of the textile material, and the second (Chapters 56 to 63), with the exception of headings 58.09 and 59.02, covering products without distinction, at heading level, as to the nature of the textile.

(I) CHAPTERS 50 TO 55

Chapters 50 to 55 each deal with one or more textile materials, alone or mixed, at their various stages of manufacture, up to and including their conversion into woven fabrics as described in Part (I) (C) below. They cover, in most cases, the raw material, recovered waste (including garnetted stock but not unpulled rags), carded or combed fibres in the form of slivers, rovings, etc., yarns and woven fabrics.

(A) Classification of products composed of mixed textile materials

(See Note 2 to Section XI)

A textile product classifiable in any heading in Chapters 50 to 55 (waste, yarn, woven fabric, etc.) or in heading 58.09 or 59.02 and of a mixture of two or more different textile materials is to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

The textile materials may be mixed :

‑ prior to or during spinning;

‑ during twisting;

‑ during weaving.

In the case of products (other than those of heading 58.11) consisting of two or more textile fabrics of different composition assembled in layers by sewing, gumming, etc., classification is determined in accordance with Interpretative Rule 3. Accordingly, Note 2 to Section XI applies only where it is necessary to determine the textile material which predominates by weight in the fabric taken into consideration for the classification of the product as a whole.

Similarly, the provisions of Note 2 to Section XI apply to mixed products composed of textile and non‑textile materials only if, by virtue of the General Rules for the Interpretation of the Nomenclature, they are classified as textile products.

It should be noted that, for the application of Note 2 to the Section :

(1) When a Chapter or a heading refers to products composed of textile materials of different kinds, those materials are aggregated together for the purpose of classifying similar products containing those materials mixed with others; the choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter.

Examples :

(a) A woven fabric composed of :

40 % by weight of synthetic staple fibres,

35 % by weight of combed wool, and

25 % by weight of combed fine animal hair

is not classified in heading 55.15 (other woven fabrics of synthetic staple fibres) but comes under heading 51.12 (woven fabrics of combed wool or of combed fine animal hair), since the proportions of wool and of fine animal hair must, in this case, be taken in the aggregate.

(b) A woven fabric weighing 210 g/m² composed of :

40 % by weight of cotton,

30 % by weight of artificial staple fibres, and

30 % by weight of synthetic staple fibres

is not classified in heading 52.11 (woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man‑made fibres, weighing more than 200 g/m²), or in heading 55.14 (woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m²), but comes under heading 55.16 (woven fabrics of artificial staple fibres). This classification is reached by determining first the relevant Chapter (in this case Chapter 55 since the proportion of synthetic staple fibres and artificial staple fibres must, in this case, be taken in the aggregate) and then the applicable heading within that Chapter which, in this example, is heading 55.16, the heading which occurs last in numerical order among those which equally merit consideration.

35 % by weight of flax,

25 % by weight of jute,

40 % by weight of cotton

is not classified in heading 52.12 (other woven fabrics of cotton) but in heading 53.09 (woven fabrics of flax). This classification is reached by determining first the relevant Chapter (in this case Chapter 53 since the proportions of flax and jute must be taken in the aggregate) and then the applicable heading within that Chapter which, in this example, is heading 53.09 since flax predominates over jute, the cotton content being disregarded in accordance with Section Note 2 (B) (b).

(2) Gimped horsehair yarn and metallised yarn are treated as single textile materials, and their weight is taken as the aggregate of the weights of the components.

(3) In classifying woven fabrics, metal thread is treated as a textile material.

(4) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter.

Example :

A woven fabric composed of :

35 % by weight of synthetic filaments,

25 % by weight of synthetic staple fibres, and

40 % by weight of combed wool

is not classified in heading 51.12 (woven fabrics of combed wool) but comes under heading 54.07 (woven fabrics of synthetic filament yarn), since the proportions of synthetic filaments and synthetic staple fibres must, in this case, be taken in the aggregate.

(5) Sizings or dressings (e.g., weighting (loading) in the case of silk) and also products for impregnating, coating, covering or sheathing, incorporated in textile fibres are not deemed to be non‑textile materials; in other words, the weight of the textile fibres is calculated on the basis of their weight in the state in which they are presented.

When deciding if an admixture is mainly a particular textile material, regard is to be taken to the textile material which predominates by weight over any other single textile material in the admixture.

Example :

A woven fabric weighing not more than 200 g/m² and consisting of :

55 % by weight of cotton,

22 % by weight of man‑made fibres,

21 % by weight of wool, and

2 % by weight of silk

does not fall in heading 52.12 (other woven fabrics of cotton), but in heading 52.10 (woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man‑made fibres, weighing not more than 200 g/m²).

(B) Yarns

(1) General.

Textile yarns may be single, multiple (folded) or cabled. For the purposes of the Nomenclature :

(i) Single yarns means yarns composed either of :

(a) Staple fibres, usually held together by twist (spun yarns); or of

(b) One filament (monofilament) of headings 54.02 to 54.05, or two or more filaments (multifilament) of heading 54.02 or 54.03, held together, with or without twist (continuous yarns).

(ii) Multiple (folded) yarns means yarns formed from two or more single yarns, including those obtained from monofilaments of heading 54.04 or 54.05 (twofold, threefold, fourfold, etc. yarns) twisted together in one folding operation. However, yarns composed solely of monofilaments of heading 54.02 or 54.03, held together by twist, are not to be regarded as multiple (folded) yarns.

The ply (“ fold ”) of a multiple (folded) yarn means each of the single yarns with which it is formed.

(iii) Cabled yarns means yarns formed from two or more yarns, at least one of which is multiple (folded), twisted together in one or more folding operations.

The ply (“ fold ”) of a cabled yarn means each of the single or multiple (folded) yarns with which it is formed.

The above yarns are sometimes called multiple wound (assembled) yarns when they are obtained by juxtaposition of two or more single, multiple (folded) or cabled yarns. These are to be regarded as single, multiple (folded) or cabled yarns according to the type of the yarns of which they are composed.

Single, multiple (folded) or cabled yarns may have loops or slubs at intervals (bouclé or looped, slub or flammé yarn). They may also be composed of two or more yarns one of which is folded back on itself at intervals to give the effect of a loop or swelling.

Polished or glazed yarns are those which have been treated with preparations based on natural substances (wax, paraffin, etc.) or on synthetic substances (acrylic resins in particular). They are then made glossy by means of polishing rollers.

Yarns are designated according to their measurement. Various systems of numbering or counting are still in use. The Nomenclature, however, uses the universal “ Tex ” system, which is a unit for expressing linear density, equal to the weight in grams of one kilometre of yarn, filament, fibre, or other textile strand. Decitex is 0.1 Tex. The following formula for the conversion of metric numbers into decitex numbers is applied :

10,000	= Decitex.
Metric number

Yarns may be unbleached, scoured, bleached, creamed, dyed, printed, marled, etc. They may also have been gassed (i.e., singed to remove fibres which give them a hairy appearance), mercerised (i.e., treated under tension with sodium hydroxide), oiled, etc.

However, Chapters 50 to 55 do not include :

(a) Rubber thread, textile covered, and textile yarns impregnated (including dipped), coated, covered or sheathed with rubber or plastics, of heading 56.04.

(b) Metallised yarn (heading 56.05).

(d) Braided textile yarns (heading 56.07 or 58.08, as the case may be).

(e) Textile yarns reinforced with metal thread (heading 56.07).

(f) Yarns, monofilaments or textile fibres laid parallel and bonded with an adhesive (bolduc)
(heading 58.06).

(g) Textile yarns laid parallel and agglomerated with rubber of heading 59.06.

(2) Distinction between single, multiple (folded) or cabled yarns of Chapters 50 to 55, twine, cordage, rope or cables of heading 56.07 and braids of heading 58.08.

(See Note 3 to Section XI)

Chapters 50 to 55 do not cover all yarns. Yarns are classified according to their characteristics (measurement, whether or not polished or glazed, number of plies) in those headings of Chapters 50 to 55 relating to yarns, as twine, cordage, rope or cables under heading 56.07, or as braids under heading 58.08. Table I below shows the correct classification in each individual case :

TABLE I

Classification of yarns, twine, cordage, rope and cables of textile material.

Type (*)	Characteristics determining classification	Classification
Reinforced with metal thread	In all cases	Heading 56.07
Of metallised yarn	In all cases	Heading 56.05
Gimped yarn, other than those of headings 51.10 and 56.05, chenille yarn and loop wale yarn	In all cases	Heading 56.06
Braided textile yarn	(1) Tightly plaited and with a compact structure (2) Other	Heading 56.07 Heading 58.08
Other : ‑ Of silk or waste silk (**)	(1) Measuring 20,000 decitex or less (2) Measuring more than 20,000 decitex	Chapter 50 Heading 56.07
‑ Of wool or other animal hair	In all cases	Chapter 51
‑ Of flax or true hemp	(1) Polished or glazed : (a) Measuring 1,429 decitex or more (b) Measuring less than 1,429 decitex (2) Neither polished nor glazed : (a) Measuring 20,000 decitex or less (b) Measuring more than 20,000 decitex	Heading 56.07 Chapter 53 Chapter 53 Heading 56.07
Type (*)	Characteristics determining classification	Classification
‑ Of coir	(1) Of one or two plies (2) Of three or more plies	Heading 53.08 Heading 56.07
‑ Of paper	In all cases	Heading 53.08
‑ Of cotton or other vegetable fibres	(1) Measuring 20,000 decitex or less (2) Measuring more than 20,000 decitex	Chapter 52 or 53 Heading 56.07
‑ Of man‑made fibres (including those yarns of two or more monofilaments of Chapter 54 (**))	(1) Measuring 10,000 decitex or less (2) Measuring more than 10,000 decitex	Chapter 54 or 55 Heading 56.07

Footnotes.

(*) References to the various textiles materials apply also to such mixtures as are classified therewith under the provisions of Note 2 to Section XI (see Part (I) (A) of this General Explanatory Note).

(**) Silk worm gut of heading 50.06, multifilament yarn without twist or with a twist of less than 5 turns per metre, and monofilament, of Chapter 54, and man‑made filament tow of Chapter 55 do not in any circumstances fall in heading 56.07.

(3) Yarns put up for retail sale.

(See Note 4 to Section XI)

Certain headings of Chapters 50, 51, 52, 54 and 55 make provision for textile yarns put up for retail sale. To be classified in those headings yarns must meet the criteria set out in Table II below.

However, the following yarns are never deemed to be put up for retail sale :

(a) Single yarn of silk, waste silk, cotton or man‑made fibres, however put up.

(b) Single yarn of wool or of fine animal hair, bleached, dyed or printed, measuring 5,000 decitex or less, however put up.

(d) Multiple (folded) or cabled yarn of cotton or man‑made fibres, unbleached, in hanks or skeins.

(e) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less.

(f) Single, multiple (folded) or cabled yarn of any textile material, in cross‑reeled hanks or skeins.(*)

(g) Single, multiple (folded) or cabled yarn of any textile material, put up on supports (e.g., cops, twisting mill tubes, pirns, conical bobbins or spindles) or in some other manner (for example, in the form of cocoons for embroidery looms, cakes made by centrifugal spinning) indicating its use in the textile industry.

* *

Footnote

(*) Cross‑reeling indicates that in building up the hank the thread crosses diagonally as the hank is being wound, preventing the hank from being split. Cross‑reeling is the method usually adopted when the hanks are for dyeing.

"Not cross-reeled"		"Cross-reeled"

TABLE II

Yarns put up for retail sale (subject to the above‑mentioned exceptions).

Way in which put up	Type of yarn (*)	Conditions under which the yarn is to be regarded as put up for retail sale
On cards, reels, tubes or similar supports	(1) Silk, waste silk or man‑made filament yarns	Weighing 85 g or less (including support)
On cards, reels, tubes or similar supports	Wool, fine animal hair, cotton or man‑made staple yarns	Weighing 125 g or less (including support)
In balls, hanks or skeins	(1) Man‑made filament yarn of less than 3,000 decitex, silk or waste silk yarns	Weighing 85 g or less
	(2) Other yarns of less than 2,000 decitex	Weighing 125 g or less
	Other yarns	Weighing 500 g or less
In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other (**)	(1) Silk, waste silk, or man‑made filament yarns	Each of the smaller skeins to be of a uniform weight of 85 g or less
	(2) Wool, fine animal hair, cotton or man‑made staple fibre yarns	Each of the smaller skeins to be of a weight of 125 g or less

Footnotes

(*) References to the various textile materials apply also to such mixtures as are classified therewith under the provisions of Note 2 to Section XI (see Part (I) (A) of this General Explanatory Note).

(**) The hanks or skeins comprising several smaller hanks or skeins separated by one or more dividing threads are formed of one continuous length of yarn which, on being cut, allows the component hanks or skeins to be readily separated. One or more dividing threads pass between the skeins and keep them separate from each other. These hanks and skeins are often wrapped round with paper bands. Other hanks and skeins of one continuous length, or yarn with dividing threads which do not separate the main hank or skein into smaller hanks or skeins of uniform weight, but are simply intended to prevent tangling during processing (e.g., dyeing), are not regarded as hanks or skeins comprising several smaller hanks or skeins separated by one or more dividing threads and are not regarded as put up for retail sale.

(4) Sewing thread.

(See Note 5 to Section XI)

For the purposes of headings 52.04, 54.01 and 55.08 the expression “ sewing thread ” means multiple (folded) or cabled yarn :

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

The term “ dressed ” means given a finishing treatment. This treatment is designed to facilitate the use of textile yarn as a sewing thread, for example, by giving it antifriction properties or thermal resistance, preventing the formation of static electricity or improving its appearance. Such treatment involves the use of substances based on silicones, starch, wax, paraffin, etc.

The length of sewing thread is generally indicated on the support.

(5) High tenacity yarn.

(See Note 6 to Section XI)

In Chapters 54 and 59 there are provisions for “ high tenacity yarn ” and for fabrics made from such yarn.

The expression “ high tenacity yarn ” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following :

Single yarn of nylon or other polyamides, or of polyesters .......................... 60 cN/tex

Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters 53 cN/tex

Single, multiple (folded) or cabled yarn of viscose rayon ............................ 27 cN/tex.

(6) Elastomeric and textured yarns.

(See Note 13 to Section XI)

Elastomeric yarn is defined in Note 13 to this Section. It should be noted that the textured yarn referred to therein is defined in the Subheading Explanatory Note to subheadings 5402.31 to 5402.39.

The woven fabrics of Chapters 50 to 55 are products obtained by interlacing textile yarns (whether of the kinds classified in Chapters 50 to 55 or those regarded as twine, cordage, etc., of heading 56.07), rovings, monofilament or strip and the like of Chapter 54, loop wale‑yarn, narrow ribbons, braids or narrow fabrics (consisting of warp without weft assembled by means of an adhesive, etc.), on warp and weft looms. Certain woven fabrics are, however, excluded, for example :

(a) Carpets and other floor coverings (Chapter 57).

(b) Pile fabrics or chenille fabrics of heading 58.01, terry towelling and similar woven terry fabrics of heading 58.02, gauze of heading 58.03, tapestries of heading 58.05, narrow woven fabrics of heading 58.06 and woven fabrics of metal thread or metallised yarn of heading 58.09.

(c) Coated, impregnated, etc., fabrics of headings 59.01 and 59.03 to 59.07; tyre cord fabrics of heading 59.02 or textile fabrics for technical uses of heading 59.11.

(d) Goods which have been made up within the meaning of Note 7 to Section XI (see Part (II) of this General Explanatory Note).

Subject tothe provisions of (a) to (d) above the woven fabrics of Chapters 50 to 55, by application of Note 9 to Section XI, include, for example, fabrics consisting of :

‑ one layer of parallel “ warp ” yarns with a layer of parallel “ weft ” yarns superimposed at acute or right angles;

‑ two layers of parallel “ warp ” yarns between which a layer of “ weft ” yarns is inserted at acute or right angles.

The essential characteristic of these fabrics is that the yarns are not interlaced as in conventional woven fabrics but are bonded at the intersections with an adhesive or by thermal bonding.

These fabrics are sometimes referred to as mesh scrims; their uses include the reinforcement of other materials (plastics, paper, etc.). They are also used, for example, for the protection of agricultural crops.

The woven fabrics of Chapters 50 to 55 may be unbleached, scoured, bleached, dyed, made from yarns of different colours, printed, clouded, mercerised, glazed, moiré, raised (napped), goffered, fulled, gassed (singed), etc. They include unfigured and figured fabrics, and broché fabrics in which designs are produced by additional warp or weft threads introduced during weaving. These fabrics are not regarded as embroidered fabrics.

Chapters 50 to 55 also cover fabrics with their weft threads dissolved in places to give the effect of designs where both the warp and weft threads remain (e.g., certain fabrics which have warp threads of viscose rayon and weft threads of acetate fibres, the weft threads having been partially removed by means of a solvent).

° °

Subheading Explanatory Notes.

Woven fabric of yarns of different colours

Woven fabrics consisting either wholly or partly of printed yarns of different colours or of printed yarns of different shades of the same colour are regarded as “ woven fabrics of yarns of different colours ” and not as “ dyed woven fabrics ” or “ printed woven fabrics ”.

Weaves

Plain weave is defined by Subheading Note 1 (ij) to Section XI as “ a fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft ”.

This weave pattern is shown diagrammatically below :

Plain weave

Plain weave is the simplest and most commonly used weave. The two surfaces of plain weave fabrics are always identical (double‑faced fabrics) because an equal proportion of warp and weft threads is visible on each side.

In twill weave, the first warp thread (end) is bound by the first weft thread (pick), the second warp thread by the second weft thread, the third warp thread by the third weft thread, and so on. The step number for this kind of weave is one for both warp and weft. The weave repeat, i.e. the number of warp threads and weft threads required to repeat the pattern, is always greater than two. The closest twill weave is that in which the weft thread passes (floats) over two warp threads. This is a three‑thread twill. In a four‑thread twill, the weft thread passes over three warp threads.

In twill weave, diagonal lines of ribbing formed by the stepped nature of the interlacing points, extend from one selvedge to the other, forming ridges and giving the impression that the weave is diagonal. The ribs may run from right to left or from left to right. A distinction is made between weft‑faced twill, in which the weft thread is more apparent, and warp‑faced twill, in which the warp thread is more apparent. Both these twills present a different appearance on the face (the right side) from the reverse (the wrong side). However, there is one category of twill, called double‑faced twill or cross twill, which has the same appearance on both sides.

Double-faced twill or cross twill always has an even weave repeat. The warp or weft floats are the same on both faces; only the direction of the ribs is reversed. The simplest design is four‑thread cross twill : each warp thread is raised on two consecutive picks, and depressed on the following two.

It should be noted that in headings 52.08, 52.09, 52.10, 52.11, 55.13 and 55.14, the subheadings relating to “ 3‑thread or 4‑thread twill, including double‑faced twill or cross twill ”, because of their restrictive wording, cover only those twills whose weave patterns are given below :

3‑thread twill

4‑thread twill

4‑thread

double‑faced twill or

cross twill

Denim fabrics of subheadings 5209.42 and 5211.42, however, do not include 4‑thread double‑faced twill or cross twill, since these subheadings cover only warp faced fabrics (see Subheading Note 1 to Chapter 52). In addition to warp faced 3‑thread twill and warp faced 4‑thread twill, these subheadings also cover warp faced 4‑thread broken twill, whose weave pattern is reproduced below :

Warp faced
4‑thread broken twill

(II) CHAPTERS 56 TO 63

Chapters 56 to 63 cover certain kinds of textile fabrics and other textile articles not covered by Chapters 50 to 55 (e.g., pile fabrics; narrow woven fabrics; chenille yarn, gimped yarn, braids, galloons and other trimmings of heading 56.06 or 58.08; tulles and other net fabrics; lace; embroidery on woven fabrics or other textile materials; knitted or crocheted goods). They also include (subject to exclusions regarding certain articles classified elsewhere than in Section XI) made up textile articles.

Made up articles.

Under Note 7 to this Section, the expression “ made up ” in Chapters 56 to 63 means :

(1) Merely cut, otherwise than into squares or rectangles, for example, dress patterns of textile material; articles with their edges pinked (e.g., certain dusters) are also regarded as made up.

(2) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. Goods of this kind include products knitted or crocheted directly to shape and certain dusters, towels, table cloths, scarf squares, blankets, etc., with threads along the warp left unwoven or the weft edges cut to form a fringe. Such articles may have been woven separately on the loom, but may also have been simply cut from lengths of fabric which have bands of unwoven threads (generally warp threads) at regular intervals. These lengths of fabric, from which ready‑made articles of the types described above may be obtained by simply cutting the dividing threads, are also considered as “ made up ” articles.

However, rectangular (including square) articles simply cut out from larger pieces without other working and not incorporating fringes formed by cutting dividing threads are not regarded as “ produced in the finished state ” within the meaning of this Note. The fact that these articles may be presented folded or put up in packings (e.g., for retail sale) does not affect their classification.

(3) Hemmed or with rolled edges or with a knotted fringe (whether or not incorporating added threads) at any of the edges (e.g., handkerchiefs with rolled edges and table covers with knotted fringes), but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means.

(4) Cut to size and incorporating drawn‑thread work. In this connection “ drawn‑thread work ” means simply the withdrawing of certain warp or weft threads after weaving without further operation (e.g., by embroidery) on the material. The pieces of material so treated are often intended for further manufacture into lingerie.

(5) Assembled by sewing, gumming or otherwise. These articles, which are very numerous, include garments. It should be noted, however, that piece goods consisting of two or more lengths of identical material joined end to end, or composed of two or more textiles assembled in layers, are not regarded as “ made‑up ”. Nor are textile products in the piece composed of one or more layers of textile materials assembled with padding by stitching or otherwise.

(6) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

° °

Subheading Explanatory Note.

Products of Chapters 56 to 63 having a pile or looped surface

The provisions of Subheading Note 2 (B) (b) to Section XI apply whether or not the ground fabric is partly visible on the pile or looped side.

(III) TEXTILE PRODUCTS COMBINED WITH RUBBER THREADS

Under Note 10 to this Section, elastic products consisting of textile materials combined with rubber threads are classified in Section XI.

Rubber thread and cord, textile covered, are included in heading 56.04.

Other textile products combined with rubber threads are classified, in particular, in Chapters 50 to 55, 58 or 60 to 63, as the case may be.

(IV) STANDARD ATMOSPHERES FOR CONDITIONING
AND TESTING OF TEXTILES

(A) Scope and field of application.

The characteristics and use of standard atmospheres for conditioning and for determining the physical and mechanical properties of textiles are set out hereafter for guidance.

(B) Definitions.

(a) Relative humidity : The ratio of the actual pressure of the water vapour in the atmosphere to the saturation vapour pressure at the same temperature. The ratio is usually expressed as a percentage.

(b) Standard temperate atmosphere : An atmosphere which has a relative humidity of 65 % and a temperature of 20 ºC.

(c) Standard temperate atmosphere for testing : An atmosphere which has a relative humidity of 65 % and a temperature of 20 ºC.

NOTE - The adjective “ temperate ” as used above has been chosen for the limited use of the textile industry.

Before conditioning a textile, pre‑conditioning may be required. If so, the textile shall be brought approximately to equilibrium in an atmosphere having a relative humidity of between 10 and 25 % and a temperature not exceeding 50 ºC.

These conditions may be obtained by heating air at 65 % relative humidity and 20 ºC to a temperature of 50 ºC.

(D) Conditioning.

Before a textile is tested to determine a physical or mechanical property, it shall be conditioned by placing it in the standard temperate atmosphere for testing, in such a way that the air flows freely through the textile, and keeping it there for the time required to bring it into equilibrium with the atmosphere.

Unless otherwise specified in the method of test, the textile should be considered to be in equilibrium when successive weighings, at intervals of 2 hours, of the textile freely exposed to the moving air show no progressive change in weight greater than 0.25 %.

(E) Testing.

Except for special cases (for example wet tests), physical and mechanical tests of textiles are carried out in the conditioned state in the standard temperate atmosphere for testing.

XII

HS2007

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

XIII

HS2007

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

XIV

HS2007

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

HS2007

BASE METALS AND ARTICLES OF BASE METAL

Notes.

1.‑ This Section does not cover :

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15);

(b) Ferro‑cerium or other pyrophoric alloys (heading 36.06);(c) Headgear or parts thereof of heading 65.06 or 65.07;

(d) Umbrella frames or other articles of heading 66.03;

(e) Goodsof Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);

(h) Instruments or apparatus of Section XVIII, including clock or watch springs;

(ij) Lead shotprepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);

(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites);

(m) Hand sieves, buttons, pens, pencil‑holders, pen nibs or other articles Chapter 96 (miscellaneous manufactured articles); or

(n) Articles of Chapter 97 (for example, works of art).

2.‑ Throughout the Nomenclature, the expression “ parts of general use ” means :

(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metals;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and

In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

3.- Throughout the Nomenclature, the expression “ base metals ” means : iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

4.- Throughout the Nomenclature, the term “ cermets ” means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term “ cermets ” includes sintered metal carbides (metal carbides sintered with a metal).

5.‑ Classification of alloys (other than ferro‑alloys and master alloys as defined in Chapters 72 and 74) :

(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;

(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(c) In this Section the term “ alloys ” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

6.‑ Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.

7.‑ Classification of composite articles :

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

For this purpose :

(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

8.‑ In this Section, the following expressions have the meanings hereby assigned to them :

(a) Waste and scrap

Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting‑up, wear or other reasons.

(b) Powders

Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm.

GENERAL

This Section covers base metals (including those in a chemically pure state) and many articles thereof. A list of goods of base metal not covered by this Section is reproduced at the end of this Explanatory Note. The Section also includes native metals separated from their gangues, and the mattes of copper, nickel or cobalt. Metallic ores and native metals still enclosed in their gangues are excluded (headings 26.01 to 26.17).

In accordance with Note 3 to this Section, throughout the Nomenclature, the expression “ base metals ” means : iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

Each of the Chapters 72 to 76 and 78 to 81 covers particular unwrought base metals and products of those metals such as bars, rods, wire or sheets, as well as articles thereof, except certain specified articles of base metal which, without regard to the nature of the constituent metal, are classified in Chapter 82 or 83, these Chapters being limited to the specified articles.

(A) ALLOYS OF BASE METALS

In accordance with Note 6 to this Section, except where the context otherwise requires (e.g., in the case of steel alloys), any reference to a base metal in Chapters 72 to 76 and 78 to 81 or elsewhere in the Nomenclature also includes the alloys of that metal. Similarly, any reference in Chapter 82 or 83 or elsewhere to “ base metal ” includes alloys classified as alloys of base metals.

Under Note 5 to Chapter 71 and Note 5 to this Section alloys of base metals are classified as follows :

(1) Alloys of base metals with precious metals.

These alloys are classified as base metals provided that no one of the precious metals (silver, gold and platinum) constitutes as much as 2 % by weight of the alloy. Other alloys of base metals with precious metals are classified in Chapter 71.

(2) Alloys of base metals.

These alloys are classified with the metal which predominates by weight, with the exception of ferro‑alloys (see the Explanatory Note to heading 72.02) and master alloys of copper (see the Explanatory Note to heading 74.05).

(3) Alloys of base metals of this Section with non-metals or with the metals of heading 28.05..

These are classified as alloys of base metals of this Section provided the total weight of the base metals of this Section equals or exceeds the total weight of the other elements present. If this is not the case, the alloys are generally classified in heading 38.24.

(4) Sintered mixtures, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

Sintered mixtures of metal powders and heterogeneous intimate mixtures obtained by melting (other than cermets) are treated as alloys. The latter type of mixture includes in particular ingots of variable composition obtained by melting down scrap metal.

The classification of mixtures of metal powders which have not been sintered is, however, governed by Note 7 to this Section (composite articles ‑ see Part (B) below).

Intermetallic compounds composed of two or more base metals are also treated as alloys. The essential difference between intermetallic compounds and alloys is that the arrangement of the atoms of different kinds in the crystal lattice of an intermetallic compound is orderly, whereas in an alloy it is disorderly.

(B) ARTICLES OF BASE METALS

In accordance with Section Note 7, base metal articles containing two or more base metals are classified as articles of that metal which predominates by weight over each of the other metals, except where the headings otherwise require (e.g., copper‑headed iron or steel nails are classified in heading 74.15 even if the copper is not the major constituent). The same rule applies to articles made partly of non‑metals, provided that, under the General Interpretative Rules, the base metal gives them their essential character.

In calculating the proportions of the metals present for the purposes of this rule, it should be noted that :

(1) All varieties of iron and steel are regarded as the same metal.

(2) An alloy is regarded as being entirely composed of that metal as an alloy of which it is classified (e.g., for these purposes, a part made of brass would be treated as if it were wholly of copper).

(3) A cermet of heading 81.13 is regarded as a single base metal.

In general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature.

However, parts of general use (as defined in Note 2 to this Section) presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them. This would apply, for example, in the case of bolts specialised for central heating radiators or springs specialised for motor cars. The bolts would be classified in heading 73.18 (as bolts) and not in heading 73.22 (as parts of central heating radiators). The springs would be classified in heading 73.20 (as springs) and not in heading 87.08 (as parts of motor vehicles).

* *

It should be noted that watch or clock springs are excluded by Note 2 (b) to this Section and fall in heading 91.14.

In addition to the goods listed in Note 1 to this Section, the following are also excluded :

(a) Amalgams of base metals (heading 28.53).

(b) Colloidal suspensions of base metals (generally heading 30.03 or 30.04).

(d) Sensitised photographic plates of metal for, e.g., photo‑engraving (heading 37.01).

(e) Flash‑light materials for photographic uses of heading 37.07.

(f) Metallised yarn (heading 56.05); woven fabrics of such yarn or of metal thread, of a kind used in articles of apparel, as furnishing fabrics or the like (heading 58.09).

(g) Embroidery and other goods described in Section XI, of metal thread.

Parts of footwear, other than those mentioned in Note 2 to Chapter 64 (in particular, protectors, eyelets, hooks and buckles) (heading 64.06).

(ij) Coin (heading 71.18).

(k) Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators (heading 85.48).

(l) Wire brushes (heading 96.03).

XVI

HS2007

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes.

1. This Section does not cover:

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16);

(b) Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;

(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);

(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);

(e) Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11);

(f) Precious or semi‑precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22);

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(h) Drill pipe (heading 73.04);

(ij) Endless belts of metal wire or strip (Section XV);

(k) Articles of Chapter 82 or 83;

(l) Articles of Section XVII;

(m) Articles of Chapter 90;

(n) Clocks, watches or other articles of Chapter 91;

(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);

(p) Articles of Chapter 95 or

(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions).

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules :

(a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17.

(c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.

3.‑ Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

4.‑ Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

5.‑ For the purposes of these Notes, the expression “ machine ” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

GENERAL

(I) GENERAL CONTENT OF THE SECTION

(A) Subject to certain exclusions provided for in the Notes to this Section and to Chapters 84 and 85 and apart from goods covered more specifically in other Sections, this Section covers all mechanical or electrical machinery, plant, equipment, apparatus and appliances and parts thereof, together with certain apparatus and plant which is neither mechanical nor electrical (such as boilers and boiler house plant, filtering apparatus, etc.) and parts of such apparatus and plant.

The main exclusions from the Section are :

(a) Spools, cops, bobbins, reels, etc., of any material (classified according to their constituent material). However, warp beams should not be regarded as bobbins, spools or similar supports and fall in heading 84.48.

(b) Parts of general use as defined in Note 2 to Section XV, such as wire, chains, bolts, screws and springs, of iron or steel (heading 73.12, 73.15, 73.18 or 73.20) and similar articles of other base metals (Chapters 74 to 76 and 78 to 81), locks of heading 83.01, fittings and mountings for doors, windows, etc., of heading 83.02. Similar goods of plastics are also excluded from this Section and fall in Chapter 39.

(c) Interchangeable tools of heading 82.07; other similar interchangeable tools are classified according to the constituent material of their working part (e.g., in Chapter 40 (rubber), Chapter 42 (leather), Chapter 43 (fur), Chapter 45 (cork) or Chapter 59 (textile) or in heading 68.04 (abrasive, etc.), or heading 69.09 (ceramics), etc.).

(d) Other articles of Chapter 82 (e.g., tools, tool‑tips, knives and cutting blades, non‑electrical hair clippers, and certain mechanical domestic appliances) and articles of Chapter 83.

(e) Articles of Section XVII.

(f) Articles of Section XVIII.

(g) Arms and ammunition (Chapter 93).

(h) Machinery and apparatus having the character of toys, games or sports requisites and identifiable parts and accessories thereof (including non-electric motors and engines but excluding pumps for liquids and filtering or purifying machinery for liquids or gases, which fall in heading 84.13 or 84.21, respectively, and also excluding electric motors, electric transformers and radio remote control apparatus, which fall in heading 85.01, 85.04 or 85.26, respectively) which are suitable for use solely or principally with toys, games or sports requisites (Chapter 95).

(ij) Brushes of a kind used as parts of machines (heading 96.03).

(B) In general, the goods of this Section may be of any material. In the great majority of cases they are of base metal, but the Section also covers certain machinery of other materials (e.g., pumps wholly of plastics) and parts of plastics, of wood, precious metals, etc.

The Section does not, however, cover :

(a) Transmission or conveyor belts or belting, of plastics (Chapter 39); articles of unhardened vulcanised rubber (e.g., transmission or conveyor belts or belting) (heading 40.10), rubber tyres, tubes, etc. (headings 40.11 to 40.13) and washers, etc. (heading 40.16).

(b) Articles of leather or composition leather (e.g., pickers for textile looms) (heading 42.05), or of furskin (heading 43.03).

(c) Textile articles, e.g., transmission or conveyor belts (heading 59.10), felt pads and polishing discs (heading 59.11).

(d) Certain ceramic goods of Chapter 69 (see General Explanatory Notes to Chapters 84 and 85).

(e) Certain glass articles of Chapter 70 (see General Explanatory Notes to Chapters 84 and 85).

(f) Articles wholly of precious or semi‑precious stones (natural, synthetic or reconstructed) (heading 71.02, 71.03, 71.04 or 71.16), except unmounted worked sapphires or diamonds for styli (heading 85.22).

(g) Endless belts of metal wire or strip (Section XV).

(II) PARTS

(Section Note 2)

In general, parts which are suitable for use solely or principally with particular machines or apparatus (including those of heading 84.79 or heading 85.43), or with a group of machines or apparatus falling in the same heading, are classified in the same heading as those machines or apparatus subject, of course, to the exclusions mentioned in Part (I) above. Separate headings are, however, provided for :

(A) Parts of the engines of heading 84.07 or 84.08 (heading 84.09).

(B) Parts of the machinery of headings 84.25 to 84.30 (heading 84.31).

(D) Parts of the machine‑tools of headings 84.56 to 84.65 (heading 84.66).

(E) Parts of the office machines of headings 84.69 to 84.72 (heading 84.73).

(F) Parts of the machines of heading 85.01 or 85.02 (heading 85.03).

(G) Parts of apparatus of headings 85.19 or 85.21 (heading 85.22).

(H) Parts of apparatus of headings 85.25 to 85.28 (heading 85.29).

(IJ) Parts of apparatus of heading 85.35, 85.36 or 85.37 (heading 85.38).

The above rules do not apply to parts which in themselves constitute an article covered by a heading of this Section (other than headings 84.87 and 85.48); these are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine. This applies in particular to :

(1) Pumps and compressors (headings 84.13 and 84.14).

(2) Filtering machinery and apparatus of heading 84.21.

(3) Lifting and handling machinery (heading 84.25, 84.26, 84.28 or 84.86).

(4) Taps, cocks, valves, etc. (heading 84.81).

(5) Ball or roller bearings, and polished steel balls of a tolerance not exceeding 1 % or 0.05 mm, whichever is less (heading 84.82).

(6) Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear‑boxes and other speed changers), flywheels, pulleys and pulley blocks, clutches and shaft couplings (heading 84.83).

(7) Gaskets and similar joints of heading 84.84.

(8) Electric motors of heading 85.01.

(9) Electrical transformers and other machines and apparatus of heading 85.04.

(10) Electric heating resistors (heading 85.16).

(11) Electrical capacitors (heading 85.32).

(12) Electrical apparatus for switching, protecting, etc., electrical circuits (switches, fuses, junction boxes, etc.) (headings 85.35 and 85.36).

(13) Boards, panels, consoles, desks, cabinets and other apparatus for electric control or the distribution of electricity (heading 85.37).

(14) Lamps of heading 85.39.

(15) Valves and tubes of heading 85.40 and diodes, transistors, etc., of heading 85.41.

(16) Electrical carbons (e.g., arc lamp carbons, carbon electrodes and carbon brushes) (heading 85.45).

(17) Insulators of any material (heading 85.46).

(18) Insulating fittings for electrical machines, etc., of heading 85.47.

Other parts which are recognisable as such, but are not suitable for use solely or principally with a particular machine or class of machine (i.e., which may be common to a number of machines falling in different headings), are classified in heading 84.87 (if not electrical) or in heading 85.48 (if electrical), unless they are excluded by the provisions set out above.

The above provisions for the classification of parts do not apply to parts of the goods falling in heading 84.84 (gaskets, etc.), 85.44 (insulated wire), 85.45 (electrical carbons), 85.46 (insulators) or 85.47 (conduit tubing); in general, such parts are classified in the appropriate materials Chapter.

Machinery parts remain classified in this Section whether or not finished ready for use. However, rough forgings of iron or steel are classified in heading 72.07.

(III) ACCESSORY APPARATUS

(See General Interpretative Rules 2 (a) and 3 (b) and Section Notes 3 and 4)

Accessory instruments and apparatus (e.g., manometers, thermometers, level gauges or other measuring or checking instruments, output counters, clockwork switches, control panels, automatic regulators) presented with the machine or apparatus with which they normally belong are classified with that machine or apparatus, if they are designed to measure, check, control or regulate one specific machine or apparatus (which may be a combination of machines (see Part VI below) or a functional unit (see Part VII below)). However, accessory instruments and apparatus designed to measure, check, control or regulate several machines (whether or not of the same type) fall in their own appropriate heading.

(IV) INCOMPLETE MACHINES

(See General Interpretative Rule 2 (a))

Throughout the Section any reference to a machine or apparatus covers not only the complete machine, but also an incomplete machine (i.e., an assembly of parts so far advanced that it already has the main essential features of the complete machine). Thus a machine lacking only a flywheel, a bed plate, calender rolls, tool holders, etc., is classified in the same heading as the machine, and not in any separate heading provided for parts. Similarly a machine or apparatus normally incorporating an electric motor (e.g., electro‑mechanical hand tools of heading 84.67) is classified in the same heading as the corresponding complete machine even if presented without that motor

(V) UNASSEMBLEDMACHINES

(See General Interpretative Rule 2 (a))

For convenience of transport many machines and apparatus are transported in an unassembled state. Although in effect the goods are then a collection of parts, they are classified as being the machine in question and not in any separate heading for parts. The same applies to an incomplete machine having the features of the complete machine (see Part (IV) above), presented unassembled (see also in this connection the General Explanatory Notes to Chapters 84 and 85). However, unassembled components in excess of the number required for a complete machine or for an incomplete machine having the characteristics of a complete machine, are classified in their own appropriate heading.

(VI) MULTI‑FUNCTION MACHINES
AND COMPOSITE MACHINES

(Section Note 3)

In general, multi-function machines are classified according to the principal function of the machine.

Multi-function machines are, for example, machine-tools for working metal using interchangeable tools, which enable them to carry out different machining operations (e.g., milling, boring, lapping).

Where it is not possible to determine the principal function, and where, as provided in Note 3 to the Section, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3 (c); such is the case, for example, in respect of multi‑function machines potentially classifiable in several of the headings 84.25 to 84.30, in several of the headings 84.58 to 84.63 or in several of the headings 84.69 to 84.72.

Composite machines consisting of two or more machines or appliances of different kinds, fitted together to form a whole, consecutively or simultaneously performing separate functions which are generally complementary and are described in different headings of Section XVI, are also classified according to the principal function of the composite machine.

The following are examples of such composite machines: printing machines with a subsidiary machine for holding the paper (heading 84.43); a cardboard box making machine combined with an auxiliary machine for printing a name or simple design (heading 84.41); industrial furnaces combined with lifting or handling machinery (heading 84.17 or 85.14); cigarette making machinery combined with subsidiary packaging machinery (heading 84.78).

For the purposes of the above provisions, machines of different kinds are taken to be fitted together to form a whole when incorporated one in the other or mounted one on the other, or mounted on a common base or frame or in a common housing.

Assemblies of machines should not be taken to be fitted together to form a whole unless the machines are designed to be permanently attached either to each other or to a common base, frame, housing, etc. This excludes assemblies which are of a temporary nature or are not normally built as a composite machine.

The bases, frames or housings may be provided with wheels so that the composite machine can be moved about as required during use, provided it does not thereby acquire the character of an article (e.g., a vehicle) more specifically covered by a particular heading of the Nomenclature.

Floors, concrete bases, walls, partitions, ceilings, etc., even if specially fitted out to accommodate machines or appliances, should not be regarded as a common base joining such machines or appliances to form a whole.

Note 3 to Section XVI need not be invoked when the composite machine is covered as such by a particular heading, for example, some types of air conditioning machines (heading 84.15).

It should be noted that multi‑purpose machines (e.g., machine‑tools capable of working metals and other materials or eyeletting machines used equally well in the paper, textile, leather, plastics, etc., industries) are to be classified according to the provisions of Note 7 to Chapter 84.

(VII) FUNCTIONAL UNITS

(Section Note 4)

This Note applies when a machine (including a combination of machines) consists of separate components which are intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or, more frequently, Chapter 85. The whole then falls to be classified in the heading appropriate to that function, whether the various components (for convenience or other reasons) remain separate or are interconnected by piping (carrying air, compressed gas, oil, etc.), by devices used to transmit power, by electric cables or by other devices.

For the purposes of this Note, the expression “ intended to contribute together to a clearly defined function ” covers only machines and combinations of machines essential to the performance of the function specific to the functional unit as a whole, and thus excludes machines or appliances fulfilling auxiliary functions and which do not contribute to the function of the whole.

The following are examples of functional units of this type within the meaning of Note 4 to this Section :

(1) Hydraulic systems consisting of a hydraulic power unit (comprising essentially a hydraulic pump, an electric motor, control valves and an oil tank), hydraulic cylinders and the pipes or hoses needed to connect the cylinders to the hydraulic power unit (heading 84.12).

(2) Refrigerating equipment consisting of components which are not fitted together to form a whole and are interconnected by means of piping through which the coolant circulates (heading 84.18).

(3) Irrigation systems consisting of a control station comprising filters, injectors, metering valves, etc., underground distribution and branchlines, and a surface network (heading 84.24).

(4) Milking machines with separate component parts (vacuum pump, pulsator, teat‑cups and pails) interconnected by hoses or piping (heading 84.34).

(5) Brewhouse machinery comprising, inter alia, sprouting or germination machines, malt crushing machines, mashing vats, straining vats (heading 84.38). Auxiliary appliances (e.g., bottling machines, label‑printing machines), are however not included and should be classified in their own appropriate heading.

(6) Letter sorting systems consisting essentially of coding desks, pre‑sorting channel systems, intermediate sorters and final sorters, the whole being controlled by an automatic data processing machine (heading 84.72).

(7) Asphalt plant consisting of separate components, such as feed hoppers, conveyors, dryers, vibrating screens, mixers, storage bins and control units, placed side by side (heading 84.74).

(8) Machinery for assembling electric filament lamps, of which the component parts are interconnected by conveyors, and which include equipment for the heat‑treatment of glass, pumps and lamp‑testing units (heading 84.75).

(9) Welding equipment consisting of the welding head or tongs, with a transformer, generator or rectifier to supply the current (heading 85.15).

(10) Portable radiotelephone transmitters and their associated hand microphone (heading 85.17).

(11) Radar apparatus with the associated power packs, amplifiers, etc. (heading 85.26).

(12) Satellite television reception systems consisting of a receiver, a parabolic aerial reflector dish, a control rotator for the reflector dish, a feed horn (wave guide), a polarizer, a low-noise-block (LNB) down converter and an infra-red remote control (heading 85.28).

(13) Burglar alarms, comprising, e.g., an infra‑red lamp, a photoelectric cell and a bell (heading 85.31).

It should be noted that component parts not complying with the terms of Note 4 to Section XVI fall in their own appropriate headings. This applies, for example, to closed circuit video-surveillance systems, consisting of a combination of a variable number of television cameras and video monitors connected by coaxial cables to a controller, switchers, audio board/receivers and possibly automatic data processing machines (for saving data) and/or video recorders (for recording pictures).

(VIII) MOBILE MACHINERY

As regards self‑propelled or other mobile machines, reference should be made to the Explanatory Notes to the headings for the machines (e.g., lifting and handling machinery, headings 84.25 to 84.28, and excavating machinery, headings 84.29 and 84.30), and to the Explanatory Notes to the Chapters and headings of Section XVII.

(IX) MACHINERY AND APPARATUS FOR USE IN LABORATORIES

Machinery and apparatus of a kind covered by this Section remain classified in the Section even if specialised for use in laboratories or in connection with scientific and measuring instruments, provided they do not constitute non‑industrial demonstrational apparatus of heading 90.23 nor measuring, checking, etc., instruments of Chapter 90. For example, small furnaces, distillation apparatus, grinders, mixers, electrical transformers and capacitors, for use in laboratories, remain classified in this Section.

XVII

HS2007

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Notes.

1.‑ This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.

2.‑ The expressions “ parts ” and “ parts and accessories ” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section :

(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(d) Articles of heading 83.06;

(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;

(f) Electrical machinery or equipment (Chapter 85);

(g) Articles of Chapter 90;

(h) Articles of Chapter 91;

(ij) Arms (Chapter 93);

(k) Lamps or lighting fittings of heading 94.05; or

(l) Brushes of a kind used as parts of vehicles (heading 96.03).

3.‑ References in Chapters 86 to 88 to “ parts ” or “ accessories ” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

4.‑ For the purposes of this Section :

(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

5.‑ Air‑cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows :

(a) In Chapter 86 if designed to travel on a guide‑track (hovertrains);

(b) In Chapter 87 if designed to travel over land or over both land and water;

(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing‑stages or also able to travel over ice.

Parts and accessories of air‑cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air‑cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

GENERAL

(I) GENERAL CONTENT OF THE SECTION

This Section covers railway vehicles of all types and hovertrains (Chapter 86), other land vehicles, including air‑cushion vehicles (Chapter 87), aircraft and spacecraft (Chapter 88) and ships, boats, hovercraft and floating structures (Chapter 89), except the following :

(a) Certain mobile machines (see Part (II) below).

(b) Demonstrational models of heading 90.23.

(c) Toys, certain winter sports equipment, and vehicles for fairground use. The Section excludes, for example, toy cycles (other than bicycles), pedal cars, etc., designed to be ridden by children, toy boats and aircraft (heading 95.03); bobsleighs, toboggans and the like (heading 95.06); “ dodge’em ” cars (heading 95.08).

In addition, the Section includes certain specified items of associated transport equipment such as containers specially designed and equipped for carriage by one or more modes of transport, certain railway or tramway track fittings and fixtures, and mechanical (including electro‑mechanical) signalling equipment (Chapter 86) and parachutes, aircraft launching gear, deck‑arrestor or similar gear and ground flying trainers (Chapter 88).

Subject to the provisions of Part (III) below, the Section also covers parts and accessories of the vehicles, aircraft, etc., of Chapters 86 to 88.

(II) SELF‑PROPELLED OR OTHER MOBILE MACHINES

Many machines or equipment (in particular of the type falling in Section XVI) can be mounted on the vehicle chassis or on the floating bases of Section XVII; the classification of the resultant mobile machine depends on various factors, in particular on the type of base.

For example, all mobile machines, formed by mounting a machine on a floating base are classified in Chapter 89 (e.g., floating cranes, dredgers, grain elevators, etc.). For the classification of mobile machines formed by mounting equipment on a vehicle chassis of Chapter 86 or 87, see the Explanatory Notes to heading 86.04, 87.01, 87.05, 87.09 or 87.16.

(III) PARTS AND ACCESSORIES

It should be noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories, even if identifiable as being for ships, etc., are therefore classified in other Chapters in their respective headings. The other Chapters of this Section each provide for the classification of parts and accessories of the vehicles, aircraft or equipment concerned.

It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions :

(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below).

and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below).

and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).

(A) Parts and accessories excluded by Note 2 to Section XVII.

This Note excludes the following parts and accessories, whether or not they are identifiable as for the articles of this Section :

(1) Joints, gaskets, washers and the like, of any material (classified according to their constituent material or in heading 84.84) and other articles of vulcanised rubber other than hard rubber (e.g., mudguard‑flaps and pedal covers) (heading 40.16).

(2) Parts of general use as defined in Note 2 to Section XV, for example, cable and chain (whether or not cut to length or equipped with end fittings, other than brake cables, accelerator cables and similar cables suitable for use in vehicles of Chapter 87), nails, bolts, nuts, washers, cotters and cotter-pins, springs (including leaf springs for vehicles) (such goods of base metals fall in Chapters 73 to 76 and 78 to 81, and similar goods of plastics fall in Chapter 39), and locks, fittings or mountings for vehicle coachwork (e.g., made up ornamental beading strips, hinges, door handles, grip bars, foot rests, window opening mechanisms), number plates, nationality plates, etc. (such goods of base metals fall in Chapter 83, and similar goods of plastics fall in Chapter 39).

(3) Spanners, wrenches and other tools of Chapter 82.

(4) Bells (e.g., for cycles) and other articles of heading 83.06.

(5) Machines and mechanical appliances, and parts thereof, of headings 84.01 to 84.79, for example :

(a) Boilers and boiler equipment (heading 84.02 or 84.04).

(b) Producer gas generators (e.g., for cars) (heading 84.05).

(d) Engines of all kinds including engines fitted with gear boxes and parts thereof, falling in headings 84.07 to 84.12.

(e) Pumps, compressors and fans (heading 84.13 or 84.14).

(f) Air‑conditioning machines (heading 84.15).

(g) Mechanical appliances for projecting, dispersing or spraying liquids or powders; fire extinguishers (heading 84.24).

(h) Lifting, handling, loading or unloading machinery (e.g., hoists, jacks, derricks), moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores (heading 84.25, 84.26, 84.28, 84.30 or 84.31).

(ij) Agricultural machinery of heading 84.32 or 84.33 (e.g., threshing, seed distributing, mowing, etc., attachments) constructed for mounting on vehicles.

(k) Machinery of a kind described in heading 84.74.

(l) Windscreen wiping mechanisms of heading 84.79.

(6) Certain other goods of Chapter 84, e.g. :

(a) Taps, cocks, valves and similar appliances (e.g., radiator drainage taps, inner‑tube valves) (heading 84.81).

(b) Ball or roller bearings (heading 84.82).

(7) Electrical machinery or equipment of Chapter 85, for example :

(a) Electric motors, generators, transformers, etc., of heading 85.01 or 85.04.

(b) Electro‑magnets, electro‑magnetic clutches, brakes, etc., of heading 85.05.

(d) Electrical ignition or starting equipment of a kind used for spark‑ignition or compression‑ignition internal combustion engines (sparking plugs, starter motors, etc.) (heading 85.11).

(e) Electrical lighting, signalling, windscreen wiping, defrosting, demisting, equipment for cycles or motor vehicles (heading 85.12); electrical signalling apparatus for other vehicles (e.g., trains) or for aircraft or ships (heading 85.31); electrical defrosters or demisters for such other vehicles, aircraft or ships (heading 85.43).

(f) Electric heating units for motor or railway vehicles, aircraft, etc. (heading 85.16).

(g) Microphones, loudspeakers and audio‑frequency electric amplifiers (heading 85.18).

(h) Radio transmitters and receivers (heading 85.25 or 85.27).

(ij) Electrical capacitors (heading 85.32).

(k) Pantographs and other current collectors for electric traction vehicles, and fuses, switches and other electrical apparatus of heading 85.35 or 85.36.

(l) Electric filament lamps and electric discharge lamps, including sealed beam lamp units, of heading 85.39.

(m) Other electrical fittings, such as insulated electric wire and cable (including wiring sets) and electrical articles of graphite or other carbon, whether or not fitted with terminals; insulators, insulating fittings (headings 85.44 to 85.48).

(8) Instruments and apparatus of Chapter 90, including those used on certain vehicles, such as :

(a) Photographic or cinematographic cameras (heading 90.06 or 90.07).

(b) Navigational instruments and appliances (heading 90.14).

(d) Apparatus based on the use of X‑rays and other apparatus of heading 90.22.

(e) Manometers (heading 90.26).

(f) Revolution counters, taximeters, speed indicators and tachometers and other instruments and apparatus of heading 90.29.

(g) Measuring or checking instruments, appliances and machines of heading 90.31.

(9) Clocks (e.g., instrument panel clocks) (Chapter 91).

(10) Arms (Chapter 93).

(11) Lamps and lighting fittings (e.g., headlamps for aircraft or trains) of heading 94.05.

(12) Brushes (e.g., for road sweeper lorries) (heading 96.03).

(B) Criterion of sole or principal use.

(1) Parts and accessories classifiable both in Section XVII and in another Section.

Under Section Note 3, parts and accessories which are not suitable for use solely or principally with the articles of Chapters 86 to 88 are excluded from those Chapters.

The effect of Note 3 is therefore that when a part or accessory can fall in one or more other Sections as well as in Section XVII, its final classification is determined by its principal use. Thus the steering gear, braking systems, road wheels, mudguards, etc., used on many of the mobile machines falling in Chapter 84, are virtually identical with those used on the lorries of Chapter 87, and since their principal use is with lorries, such parts and accessories are classified in this Section.

(2) Parts and accessories classifiable in two or more headings of the Section.

Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.

Parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature, e.g. :

(1) Profile shapes of vulcanised rubber other than hard rubber, whether or not cut to length (heading 40.08).

(2) Transmission belts of vulcanised rubber (heading 40.10).

(3) Rubber tyres, interchangeable tyre treads, tyre flaps and inner tubes (headings 40.11 to 40.13).

(4) Tool bags of leather or of composition leather, of vulcanised fibre, etc. (heading 42.02).

(5) Bicycle or balloon nets (heading 56.08).

(6) Towing ropes (heading 56.09).

(7) Textile carpets (Chapter 57).

(8) Unframed safety glass consisting of toughened or laminated glass, whether or not shaped (heading 70.07).

(9) Rear‑view mirrors (heading 70.09 or Chapter 90 ‑ see the corresponding Explanatory Notes).

(10) Unframed glass for vehicle headlamps (heading 70.14) and, in general, the goods of Chapter 70.

(11) Flexible shafts for speed indicators, revolution counters, etc. (heading 84.83).

(12) Vehicle seats of heading 94.01.

XVIII

HS2007

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF

XIX

HS2007

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

HS2007

MISCELLANEOUS MANUFACTURED ARTICLES

XXI

HS2007

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

Hải Quan Việt Nam

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