BASIC RULES OF INTERPRETATION OF HS/h2>

RULE 1/h3>

The names of sections, groups and subgroups are given only for the convenience of using TNspan class="mytool">Foreign economic activity/a>;; for legal purposes , the classification of goods inspan class="mytool">HS/a> it is carried out on the basis of the texts of the headings and the corresponding notes to the sections or groups and, unless otherwise provided by such texts, in accordance with the following provisions./p>

Explanations/p>

  1. The nomenclature represents in a systematized form the goods that are traded in international trade. These goods are grouped in it into sections, groups and subgroups, equipped with names indicating in an extremely concise form the categories or types of goods that they cover. In many cases, however, such a variety and quantity of goods are classified in a section or group that it is impossible to cover all of them or list them specifically in the names./li>
  2. Rule 1 therefore begins with the caveat that these names are given "for convenience of use only". Therefore, they have no legal force in classification./li>
  3. The second part of this Rule says that classification should be carried out:ol style="list-style-type: lower-alpha;">
  4. based on the texts of the headings and the corresponding notes to the sections or groups, and/li>
  5. unless otherwise provided by such texts, in accordance with the provisions of Rules 2, 3, 4 and 5, where applicable./li>
  • Provision (3) (a) is obvious, and many goods are classified in the Nomenclature without further reference to the rules of interpretation (for example, live horses (heading 0101), pharmaceutical products mentioned in Note 4 to group 30 (heading 3006))./li>
  • In position (3) (b):ol style="list-style-type: lower-alpha;">
  • the expression "unless otherwise provided by such texts" quite unambiguously means that the names of commodity items and notes to sections or groups are priority, that is, they are taken into account first of all when classifying goods. For example, in the notes to group 31, it is stipulated that only certain goods belong to certain commodity items. Consequently, these commodity items cannot be expanded to include goods that could otherwise be included in them in accordance with Rule 2 (b);/li>
  • the reference to Rule 2 in the expression "in accordance with the provisions of Rules 2, 3, 4 and 5" means that:ol>
  • goods presented in incomplete or incomplete form (for example, a bicycle without a saddle and tires), and/li>
  • goods presented in an unassembled or disassembled form (for example, an unassembled or disassembled bicycle, all components are presented together), the components of which can either be classified separately according to their right (for example, tires, cameras), or as "parts" of these goods, should be classified as if they are goods in a complete or completed form when subject to the provisions of Rule 2 (a) and unless the texts of the headings or notes provide otherwise./li>

    • RULE 2/h3>

    1. Any reference in the name of a commodity item to anyspan class="mytool">product/a> it should also be considered as a reference to such a product in incomplete or incomplete form, provided that, being presented in incomplete or incomplete form, this product has the basic property of a complete or completed product, and should also be considered as a reference to a complete or completed product (or classified in the considered heading as complete or completed by virtue of this Rule), presented in an unassembled or disassembled form./li>
    2. Any reference in the heading name to any material or substance should also be considered as a reference to mixtures or compounds of this material or substance with other materials or substances. Any reference to a product made of a certain material or substance should also be considered as a reference to goods consisting entirely or partially of this material or substance. Classification of goods consisting of more than one material or substance is carried out in accordance with the provisions of Rule 3./li>

    RULE 2A (Goods presented in incomplete or incomplete form)/h3>

    1. The first part of Rule 2 (a) expands the content of any commodity item to which a particular product belongs to include not only a complete product, but also this product in an incomplete or incomplete form, provided that in the presented form this product has the basic property of a complete or finished product./li>
    2. The provisions of this Rule also apply to blanks, if they are not allocated to a specific commodity item. The term "blank" means a product that is not ready for direct use, having an approximate shape or outline of the finished product or part, and which can be used, except in exceptional cases, only for modification into a finished product or part (for example, bottle blanks made of plastics, which are semi-finished products having the shape of a tube, with one closed end and one open end with a thread for closing the screw cap, the section below the end with a thread is intended for blowing to the desired size and shape).Semi-finished products that do not yet have a characteristic shape of finished products (such as bars, discs, pipes, etc.) are not considered as "blanks"./li>
    3. Taking into account the scope of the commodity items of sections I - VI, this part of the Rule usually does not apply to the goods of these sections./li>
    4. Some cases falling under this Rule are mentioned in the general provisions for sections or groups (for example, section XVI and groups 61, 62, 86, 87 and 90)./li>

    RULE 2A (Goods presented in unassembled or disassembled form)/h3>

    1. The second part of Rule 2 (a) provides that complete or finished products presented in an unassembled or disassembled form are classified in the same commodity items as assembled products. Goods are presented in this way usually in connection with the requirements of packaging, loading and unloading operations or transportation./li>
    2. This Rule also applies to incomplete or incomplete products presented in disassembled or unassembled form, provided that they are considered as complete or completed products by virtue of the first part of this Rule./li>
    3. According to this Rule, the term "goods presented in an unassembled or disassembled form" means products whose components must be assembled using fasteners (screws, nuts, bolts, etc.) or, for example, by riveting or welding, provided that this requires only assembly operations. In this case, the complexity of the assembly method should not be taken into account. Despite this, the components will not be subjected to further work operations to bring them to a complete form. Unassembled components of the product in excess of the quantity required for the assembly of this product must be classified separately./li>
    4. The cases covered by this Rule are mentioned in the general provisions for sections or groups (for example, section XVI and groups 44, 86, 87 and 89)./li>
    5. Taking into account the scope of the headings of sections I - VI, this part of this Rule usually does not apply to the goods of these sections./li>

    RULE 2B (Mixtures and compounds of materials or substances)/h3>

    1. Rule 2 (b) concerns mixtures and combinations of materials or substances and goods made of two or more materials or substances. It has to do with commodity items that specify a material or substance (for example, heading 0507 - ivory), and to commodity items that specify a product made of a specific material or substance (for example, heading 4503 - products made of natural cork). It should be noted that this Rule applies only if otherwise is not specified in these headings or notes to sections or groups (for example, heading 1503 - lard - stearin, unmixed ...). Ready-made mixtures described as such in the note to the section or group or in the heading should be classified in accordance with Rule 1./li>
    2. The essence of this Rule is to expand any heading related to a material or substance to include mixtures or combinations of this material or substance with other materials or substances. The effect of this Rule is also to expand any heading relating to goods made of this material or substance to include goods made partly of this material or substance./li>
    3. This, however, does not expand the heading so much as to include goods that, according to Rule 1, cannot be considered as corresponding to the description in this heading; this happens when the addition of another material or substance deprives these goods of the properties of those types of goods that are mentioned in this heading./li>
    4. As a consequence of this Rule, mixtures and combinations of materials or substances and goods made of more than one material or substance, if they,span class="mytool">

      The term prima facie is used in modern legal language to mean that at the initial examination it appears that there is sufficient supporting evidence to support the case.

      In common law jurisdictions, a prima facie reference to evidence means evidence that, if not refuted, will be sufficient to prove a particular allegation or fact.

      Read more information
      " >pthe first face/a>,, may be assigned to two or more commodity items, must be classified in accordance with the principles of Rule 3./li>

    RULE 3/h3>

    If, by virtue of Rule 2 (b) or for any other reason, there is, prima facie, the possibility of assigning goods to two or more commodity items, the classification of such goods is carried out as follows:/p>

    1. Preference is given to the item that contains the most specific description of the product, compared to items with a more general description. However, when each of two or more headings relates only to a part of the materials or substances that make up a mixture or a multicomponent product, or only to a part of the goods presented in a set for retail sale, then these headings should be considered equivalent in relation to this product, even if one of them gives a more complete or the exact description of the product./li>
    2. Mixtures, multicomponent products consisting of different materials or made of different components, and goods presented in sets for retail sale, the classification of which cannot be carried out in accordance with the provisions of Rule 3 (a), must be classified according to the material or component that gives these goods the main property, provided that that this criterion is applicable./li>
    3. Goods whose classification cannot be carried out in accordance with the provisions of Rule 3 (a) or 3 (b) must be classified in the heading, the last in ascending order of codes among the headings equally acceptable for consideration in the classification of these goods./li>

    Explanations/p>

    1. This Rule provides for three methods of classifying goods that, prima facie, can be assigned to two or more commodity items, either in accordance with the terms of Rule 2 (b), or for any other reason. These methods are applied in the order in which they are given in this Rule. Thus, Rule 3 (b) applies only when Rule 3 (a) is not suitable for classification, and if Rules 3 (a) and 3 (b) are not suitable, then Rule 3 (c) applies. Therefore, the order is as follows: a) a specific description of the goods; b) the main property; c) the commodity item that comes last in ascending order of codes./li>
    2. This Rule may enter into force only if the texts of the headings or in the notes to the sections or groups do not specify otherwise. For example, note 4b to group 97 requires that goods that fit the description of both one of the headings 9701 - 9705 and heading 9706 be classified in one of the first headings. Such goods should be classified according to note 4b to group 97, and not in accordance with this Rule./li>

    RULE 3A/h3>

    1. The first method of classification is given in Rule 3 (a), according to which the heading providing the most specific description of the goods is given preference over the heading giving a more general description./li>
    2. It is impractical to establish strict rules according to which it is possible to determine whether one commodity item gives a more specific description of the goods than another, but in general it should be noted that:ol style="list-style-type: lower-alpha;">
    3. the product is more specifically characterized by its names than by the name of a group of products (for example, electric shavers and hair clippers with a built-in electric motor are included in heading 8510, and not in heading 8467 as hand tools with a built-in electric motor or in heading 8509 as electromechanical household machines with a built-in electric motor);/li>
    4. if the goods correspond to a description that more clearly identifies them, then this description is more specific than the one in whichspan class="mytool">identification/a> less complete. Examples of the latter category of goods are:ol>
    5. textile mats for the interior of a car should not be classified as belonging to a car in heading 8708, but in heading 5703, where they are more accurately described as carpets;/li>
    6. safety glass not enclosed in a frame, including reinforced or laminated glass of a certain shape for use in aircraft, should not be classified in heading 8803 as part of the products of heading 8801 or 8802, but in heading 7007, where it is more accurately described as safety glass./li>
  • But if two or more headings mention only part of the materials or substances that make up mixtures or multicomponent products, or only part of the products in a set for retail sale, then these headings should be considered as equally specific descriptions of these goods, even if one of them gives a more complete and specific description than the others. In such cases, the classification of goods should be carried out according to Rule 3 (b) or 3 (c)./li>

    • RULE 3B/h3>

    1. The second method applies only to:ol style="list-style-type: upper-roman;">
    2. mixtures;/li>
    3. multicomponent goods consisting of different materials;/li>
    4. multicomponent goods consisting of different components;/li>
    5. products included in the set for retail sale. It is used only if Rule 3 (a) is not applicable./li>
  • In all these cases, goods should be classified as if they consist only of a material or component that gives them a basic property to the extent that this criterion applies./li>
  • The factor that determines the main property will be different for different types of goods. It can, for example, be determined by the nature of the material or component, its volume, quantity, mass, cost, or the role that this material or component plays when using the product./li>
  • When applying this Rule, multicomponent goods made of various components should be considered not only those goods in which these components are attached to each other, forming an almost inseparable whole, but also goods with separable components, provided that these components are adapted to each other, complement each other and taken together form a single whole., which usually does not allow them to be put up for sale as separate parts./li>

    Examples of the latter category of goods are:/p>

    1. ashtrays consisting of a stand including a replaceable ash bowl;/li>
    2. home shelves for storing spices, consisting of a special frame (usually wooden) and an appropriate number of empty containers for spices of a certain shape and size./li>

    The components of such multicomponent goods, as a rule, fit into a common package./p>

    1. When applying this Rule, the term "goods presented in a retail set" refers to goods that:ol style="list-style-type: lower-alpha;">
    2. consist of at least two different products, prima facie, classified in different commodity items. For this reason, for example, six fondue forks cannot be considered as a set from the point of view of the application of this Rule;/li>
    3. consist of components assembled together to meet a specific need or perform a specific job; and/li>
    4. they are stacked in such a way that they do not require repacking when sold to the end consumer (for example, in boxes or boxes or on bases).br />""Retail sale" does not include the sale of goods intended for resale after further processing, preparation, repackaging or combining with other goods or placing in other goods. The term "goods presented in a set for retail sale", therefore, refers only to sets consisting of goods intended for sale to the final consumer, in which individual goods are intended to be used together. For example, various food products intended to be used together in the preparation of a ready-to-eat dish or meal, packaged together and intended for consumer consumption, are considered as a "retail sale kit".br />Examples of sets that can be classified according to Rule 3b:ol>

      1. Sets consisting of a beef sandwich, with or without cheese, in a muffin (heading 1602), packed with potato chips (deep-fried) (heading 2004): classified in heading 1602./li>
      2. Sets whose components are intended for joint use in the preparation of spaghetti, consisting of a package of non-heat-treated spaghetti (heading 1902), a sachet of grated cheese (heading 0406) and a small tin of tomato sauce (heading 2103), packed in a cardboard box: classified in heading 1902. The rule, however, does not apply to sets of products packed together and consisting, for example, of: - cans of shrimp (heading 1605), cans of goose liver (heading 1602), cans of cheese (heading 0406), cans of bacon in slices (heading 1602) and cans of sausages (heading 1601); or - bottles of alcoholic tincture of heading 2208 and bottles of wine of heading 2204. In the case of these two examples, as well as in cases of similar food packages, each product should be classified separately in its corresponding heading. This is also applicable, for example, for instant coffee in a glass jar (heading 2101), a ceramic cup (heading 6912) and a ceramic saucer (heading 6912) packaged together for retail sale in a cardboard box./li>
    6. Barber kits consisting of a pair of electric clippers (heading 8510), combs (heading 9615), a pair of scissors (heading 8213), brushes (heading 9603) and towels made of textile material (heading 6302), packed in a leather case (heading 4202): classified in item 8510./li>
    7. Drawing sets consisting of a ruler (heading 9017), a disk calculator (heading 9017), a protractor (heading 9017), a pencil (heading 9609) and a pencil sharpener (heading 8214), packed in a plastic case (heading 4202): classified in heading 9017. In the case of the above-mentioned sets, classification is carried out according to one or more components taken together, which can be considered as giving the set as a whole its main property./li>
  • This Rule does not apply to goods that consist of separately packaged components presented together, including in one common package, in certain quantitative ratios for industrial production, for example, beverages./li>

    • RULE 3B/h3>

    1. When goods cannot be classified according to Rule 3a or 3b, they should be classified in the heading, the last in ascending order of codes among those that are equally acceptable for consideration in the classification of these goods./li>

    RULE 4/h3>

    Goods whose classification cannot be carried out in accordance with the provisions of the above Rules are classified in the commodity position corresponding to the goods most similar (close) to the goods in question./p>

    Explanations/p>

    1. This Rule applies to goods that cannot be classified according to Rules 1-3. It provides for the classification of these goods in the commodity position to which the goods closest to them belong./li>
    2. When classifying according to Rule 4, the presented goods must be compared with similar goods in order to determine those goods to which the first are closest. The goods presented are classified in the same heading as the goods to which they are closest./li>
    3. The similarity of goods may, of course, depend on many factors, such as type, property, purpose./li>

    RULE 5/h3>

    In addition to the above-mentioned provisions, the following Rules should apply to the following products:/p>

    a) Cases and cases for cameras, musical instruments, guns, drawing accessories, necklaces, as well as similar containers having a special shape or adapted to accommodate the corresponding product or set of products, suitable for long-term use and presented together with the products for which it is intended, must be classified together with the products packed in them, if this type of packaging usually goes on sale together with these products. However, this Rule does not apply to containers, which, forming a single whole with the packaged product, gives the latter a basic property./p>

    b) Subject to the provisions of Rule 5 (a) above, packaging materials and containers delivered together with the goods contained therein must be classified together if they are of the type that is normally used for packaging these goods. However, this provision is not mandatory if such packaging materials or containers are obviously suitable for reuse./p>

    RULE 5A (Cases, boxes and similar containers)/h3>

    1. This Rule applies only to containers that:ol>
    2. it has a special shape or is adjusted in such a way as to accommodate a specific product or set of products, that is, they are designed specifically for a specific type of product. Some containers repeat the shape of the product that it accommodates;/li>
    3. it is suitable for long-term use, that is, it has the same durability as the products for which it is intended. This container also serves to ensure the safety of products when they are not in use (for example, during transportation or storage). These criteria distinguish it from ordinary packaging;/li>
    4. it is presented together with the products for which they are intended, regardless of the fact that the products themselves can be packed separately for ease of transportation. Presented separately, this container is classified in its corresponding heading;/li>
    5. are containers of the type that are usually sold together with the corresponding product; and/li>
    6. does not give the whole a basic property./li>
  • Examples of containers presented together with products intended for it, which should be classified in accordance with this Rule, are:ol>
  • jewelry boxes and boxes (heading 7113);/li>
  • cases for electric shavers (heading 8510);/li>
  • cases for binoculars and telescopes (heading 9005);/li>
  • cases and cases for musical instruments (for example, heading 9202);/li>
  • weapon cases (for example, item 9303)./li>
  • Examples of containers that do not fall under this Rule are containers such as a silver teapot with contents or a decorative ceramic vase containing sweets./li>

    • RULE 5B (Packaging materials and containers)/h3>

    1. This Rule regulates the classification of packaging materials and containers commonly used for packaging the goods to which they relate. However, this provision does not apply in cases where these packaging materials or containers can obviously be reused, for example, some cylinders or tanks made of ferrous metals for compressed or liquefied gas./li>
    2. This Rule applies subject to the provisions of Rule 5 (a), therefore, the classification of cases, cases and similar packaging referred to in Rule 5 (a) should be carried out in accordance with that Rule./li>

    RULE 6/h3>

    For legal purposes, the classification of goods in the subheadings of a commodity item should be carried out in accordance with the names of the subheadings and notes related to the subheadings, as well as,span class="mytool">" >mmutatis mutandis/a>,, the provisions of the above-mentioned Rules, provided that only the sub-positions at the same level are comparable. For the purposes of this Rule, the relevant notes to sections and groups may also apply, unless otherwise specified in the context./p>

    Explanations/p>

    1. Rules 1-5 mentioned above are applicable, mutatis mutandis, for classification at the level of sub-items within the same heading./li>
    2. Rule 6 the following expressions have the following meanings assigned to them here:ol style="list-style-type: lower-alpha;">
    3. ""single-level subpositions" - subpositions with one hyphen (level 1) or subpositions with two hyphens (level 2). Thus, in the comparative analysis of two or more sub-items with one hyphen within one commodity item according to Rule 3 (a), the possibility of attributing goods to one of them should be determined only by the description of the goods in these sub-items with one hyphen. After the subposition with one hyphen, giving the most specific description of the product, is selected and if the subposition itself is divided, then and only then the description at the level of subpositions with two hyphens is taken into account and one of them is selected;/li>
    4. ""unless otherwise specified in the context" - except in cases when the notes to a section or group are not compatible with the text of the subheadings or the notes to the subheadings. This is the case, for example, in group 71, where the meaning of the term "platinum" in note 4b to the group differs from the meaning of the term "platinum" in note 2 to the subheadings. Therefore, in the case of interpretation of subheadings 7110 11 and 7110 19, note 2 applies to the subheadings, and not note 4 (b) to the group./li>
  • The scope of a two-hyphen subheading should not go beyond the one-hyphen subheading to which this two-hyphen subheading belongs; and the scope of a one-hyphen subheading should not go beyond the commodity item to which this one-hyphen subheading belongs/li>

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