WCO Releases Changes to HS Tariff Classification Decisions, Explanatory Notes
The World Customs Organization on Dec. 17 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 50th session of the Harmonized System Committee (HSC) in September. 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
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 made added the following decisions to the Compendium at the 50th Session:
| Subheading | Article Description | Page |
|---|---|---|
| 1404.90 | Halva sesame snack with honey | IV/2 |
| 3004.90 | Medicament in the form of pills, consisting of plant extracts, maltodextrin, colorings and excipients | VI/6 |
| 6304.91 | Mosquito net | XI/12 |
| 8415.10 | A ceiling-type split-system air conditioning machine | XVI/2 |
| 8419.89 | A dissolution testing unit | XVI/4 |
| 8471.30 | Two types of tablet computer | XVI/18 |
| 8523.51 | “Mini” SD (Secure Digital) card | XVI/45 |
| 8523.51 | “Micro SD card | XVI/45 |
| 8704.21 | Three-wheeled vehicle with enclosed rear cargo area | XVII/6 |
| 8704.31 | Two types of three-wheeled vehicle with open rear cargo area | XVII/8 |
| 9018.90 | Total body cryotherapy chamber | XVIII/4 E |
Additional Classification Decisions
The committee also made the following tariff classification decisions at the 50th session in September:
| Subheading | Article Description |
|---|---|
| 3808.91 | A chemically impregnated neck collar for dogs |
| 3924.90 | Three types of water bottles for bicycles |
| 6907.90 | Terracotta cladding elements used in the building industry |
| 7019.39 | Product used for heat and/or sound insulation, made of glass fibers |
| 7321.89 | Charcoal starter taking the form of a steel drum |
| 7326.90 | Connecting link |
| 8205.51 | Certain types of hand-held peelers and graters for vegetables or fruit |
| 8426.41 | Mobile crane |
| 8741.3 | Tablet computer |
| 8528.51 | Three types of color monitors |
| 8541.29 | Packaged insulated gate bipolar transitor device |
| 8705.90 | Self-propelled vehicle, specially constructed to travel on both road and rail, for electrical welding of rails |
| 8708.99 | Two types of cargo box for storing and protecting personal effects |
| 9006.30 | Photographic camera intended to be fitted with an X-ray apparatus and photofluorographic unit for inspection of patients |
| 9006.91 | Camera tripod |
Changes to WCO Explanatory Notes
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 50th session (changes to English version only):
| Heading | Page |
|---|---|
| 35.07 | VI-3507-4 |
| Chapter 40 - General | VII-40-5 |
| 59.06 | XI-5906-1 |
| 84.15 | XVI-5415-3 |
| 84.35 | XVI-8435-1 |
| 84.38 | XVI-8438-1 |
| 84.73 | XVI-8473-2 |
| 85.09 | XVI-5819-3 |
| Chapter 87 - General | XVII-87-1 |
| 87.03 | XVII-8703-1 |
| 87.04 | XVII-8704-1 |
| 87.04 | XVII-8704-2 |
| 87.11 | XVII-8711-1 |
Change records, including the full description of changes and the reasoning behind them, are available for the classification decisions Compendium (here), recent classification decisions (here), and the Explanatory Notes (here).