WCO Releases Changes to HS Tariff Classification Decisions, Explanatory Notes
The World Customs Organization published its tariff classification rulings, as well as changes to the Harmonized System Explanatory Notes and amendments to the WCO Compendium of Classification Opinions, from the 51st session of the Harmonized System Committee (HSC) in March. Importers or exporters should verify implementation of these decisions in the relevant country before relying upon them, the WCO said.
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Changes to Compendium of Classification Opinions (here)
The WCO Compendium of Classification Opinions is a collection of decisions issued by the HSC. The decisions usually result from classification problems raised by customs administrations, or disputes between them. All classification decisions issued as classification opinions are periodically published by the WCO as amending supplements to the Compendium.
The WCO added the following decisions to the Compendium at the 51st Session:
| Subheading | Article Description | Page |
|---|---|---|
| 3808.91 | Collar for dogs, of plastics, impregnated with an insecticide and an acaricide | VI/14a |
| 3924.90 | Three types of drinking bottles of plastics for use on bicycles | VII/4 |
| 6907.90 | Terracotta cladding elements | XIII/3 |
| 7019.39 | Glass fiber (glass wool) product suitable for heat or sound insulation | XIII/5 |
| 7321.89 | Charcoal chimney starter in the form of a steel drum with openings at both ends | XV/4 |
| 7326.90 | Connecting link, of steel | XV/6 |
| 8205.51 | Two types of peeler for fruit and vegetables | XV/9 |
| 8426.41 | Self-propelled mobile crane | XVI/10 |
| 8471.30 | Tablet computer | XVI/18b |
| 8704.31 | Two types of three-wheeled vehicle with open rear cargo area | XVII/8 |
| 8528.51 | Three types of color monitor | XVI/47 |
| 8541.29 | Packaged insulated gate bipolar transistor (IGBT) device | XVI/55 |
| 8703.33 | Vehicle for the transport of goods permanently converted into a “motor-home” to provide accommodation for persons | XVII/6 |
| 8705.90 | Motor vehicle constructed on a chassis frame with solid longitudinal rails and four tubular cross members, of steel. | XVII/9 |
| 8708.99 | Two types of roof cargo box | XVII/10 |
| 9006.30 | Photographic camera, separately presented, intended to be mounted inside an X-ray apparatus for the examination of patients | XVIII/1 |
| 9006.91 | Three-legged camera support (tripod) | XVIII/2 |
Additional Classification Decisions (here)
The committee also made tariff classification decisions at the 51st session in March. These decisions may be adopted into the Compendium of Classification Opinions at the next session:
| Subheading | Article Description |
|---|---|
| 1901.90 | Food preparation, used as a substitute for cheese |
| Separate | A glass jar containing instant coffee and a decorated cup and saucer made of ceramic, put up for retail sale |
| Various | Pharmaceuticals in INN lists 106, 107, encaleret, morelin, limus, orlistat |
| 8415.82 | A split-system air conditioning machine |
| 8415.82 | A portable self-contained air conditioning machine |
| 8502.39 | Steam turbine and AC electric generator presented together, but packed separately |
| 8518.22 | Amplifier for musical instruments |
Changes to WCO Explanatory Notes (here)
The Harmonized System Explanatory Notes are published by WCO in 5 volumes (2012 edition), and reflect the WCO’s official interpretation of the Harmonized Commodity Description and Coding System. They also contain the text of the Subheading Explanatory Notes indicating the scope and content of Harmonized System subheadings. The WCO amended Explanatory Notes on the following HS provisions at the 51st session (changes to English version only):
| Heading | Page |
|---|---|
| 15.09 | III-1509-1,2 |
| 17.04 | IV-1704-1 |
| 20.08 | IV-2008-2 |
| Chapter 28 - General | VI-2817-1 |
| 29.22 (subheadings) | VI-2922-5 |
| Chapter 29 - List | VI-29-List I-14 |
| 71.13 | XIV-7113-2 |