How to Classify Imports and Exports (3)
Continued from How to Classify Imports and Exports (2)
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Notes:
1. Rule 1 to 5 above, with any necessary revision, apply to subheadings of a same heading.
2. Words in Rule 6 are explained as following:
(1) “Subheadings at the same level” refers to 5-digit subheadings (one-dash subheadings) or 6-digit subheadings (Two-dash subheadings)
Hereby, according to Tule 3 (1), classification of goods in two or more than two 5-digit subheadings of the same heading should be determined according to related terms in 5 digit-subheadings deciding which subheadings provide a more specific or precise description of goods. Only when the more specific 5-digit subheading is decided and there are 6 digit subheadings of it, should the goods be classified in one of the 6-digit subheadings according to its terms.
(2) “Unless the context otherwise requires” refers to the situation when Section and Chapter Notes are inconsistent with the terms of those subheadings and any related Subheading Notes.
For example, the scope of “platinum” provided by Chapter 71 Notes 4 (B) is different from that by Subheading Note 2. Hereby, explanation of the scope of Subheading 7110.11 and 7110.19 should be determined according to Subheading Note 2 rather than Chapter 71 Notes 4 (B)
(3) The scope of a 6-digit subheading should be included in the 5-digit subheading it belongs to. Equally, the scope of a 5 digit-subheading should be included in the heading it belongs to. |