WCO Releases Latest Changes to Tariff Classification Decisions, Explanatory Notes
The World Customs Organization on June 14 released its latest tariff classification rulings, as well as changes to the Harmonized System Explanatory Notes and amendments to the WCO Compendium of Classification Opinions, from the 59th session of the Harmonized System Committee (HSC) in March (here). 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 59th Session:
| Subheading | Article Description |
|---|---|
| 1209.91 | Seeds of fruits of the genus Capsicum, for sowing. The seeds have been separated from the rest of a pepper, cleaned, and treated with the fungicide Thiram. |
| 1602.50 | Chili stew consisting of consisting of 70% beef, 7% sweet pepper, 7% onion, 5.3% rape seed oil, 3.5% sugar, 3.2% spices (kitchen herbs), 2.1% vegetable starch, 0.7% dark chocolate, 0.5% salt, 0.3% cocoa and 0.4% other ingredients. The product is frozen and put up in a plastic bag for retail sale. |
| 1704.90 | Cough and throat tablets consisting essentially of sugars (43.5%), liquorice extract (13.5%), other food stuffs, e.g., starch and cellulose (17.6%), minerals, e.g., calcium carbonate and talc (10.4%) and flavouring agents (e.g., menthol, peppermint oil, anise oil, eucalyptus oil, creosote and capsicum). The product is put up in packings for retail sale |
| 1806.90 | Chocolate confectionery (milk chocolate in a sugar shell), put up in two packets, each with a net weight of 45 g, presented in a plastic container, as composite goods for retail sale. The container has a lid with a reusable plastic dispenser attached to it. The dispenser – shaped as one of the confectionery brand’s characters – is filled with confectioneries which are dispensed when the character’s hand is pressed. |
| 1806.90 | Chocolate confectionery, containing peanuts (23%) covered in milk chocolate (48%) and coated in sugar, presented in a cardboard box with a net content of 140 g. The plastic lid is topped with a toy character of the confectionery brand attached to a spring. The toy can be removed from the spring. |
| 2106.90 | Small pieces of black mulberry leaves, produced by steaming, fermentation with fungi, drying and roasting. The leaf pieces are put up in small sachets (tea bags), containing 2 grams. The product is intended to be consumed as a beverage after infusing in hot water. |
| 2106.90 | Small pieces of black mulberry leaves, produced by steaming, fermentation with fungi, drying and roasting. The leaf pieces are presented in 30 kg bulk containers made of woven fabrics. The product is intended to be consumed as a beverage after infusing in hot water. |
| 3207.10 | Ceramic inks for inkjet devices, consisting of a suspension of 25 to 50% by weight of inorganic pigments (e.g., cobalt aluminate, zinc iron chromite, nickel-titanium antimony) in organic solvents (40 to 70% by weight). The product is used by the ceramics industry in digital applications with inkjet devices to produce a colored or opaque surface in the course of ceramic firing. |
| 5407.20 | Tubular woven fabric, made from strips of plastics of an apparent width not exceeding 5 mm. The fabric is presented lay-flat, in rolls of a length of 1500 m and a width of 70 cm. It does not have any sewing on the edges, nor has it been glued or stapled in any way, and is used for making bags for packing a variety of products. |
| 6109.10 | Women’s knitted short-sleeved T-shirt, made of 80% cotton, 14% viscose and 6% elastane. It is designed to cover the upper part of the body and reaches down to just above the waist. |
| 6110.30 | Women’s knitted long-sleeved pullover, made of 100 % polyester. It is designed to cover the upper part of the body and reaches down to just above the waist. |
| 8418.69 | Refrigerated outdoor cabinet, designed for the insertion of electric and electronic apparatus such as rectifiers, batteries and telecommunication equipment. The cabinet is made of insulated steel and designed to be installed directly outdoors on the ground. The internal structure has double compartments: 1) a battery compartment which is composed of four battery racks; and 2) an equipment compartment which provides for “rack” units. It is equipped with a 2000 W direct current (DC) air conditioner without an air humidity control function on the front door and a DC emergency exhaust fan on the cabinet roof |
| 8479.89 | Flat base silos, made of corrugated sheets of galvanized steel iron, used for grain storage, ranging from 4.51 m in diameter to 31.60 m in diameter with storage capacity from 50 to 15.000 metric tons, containing an indoor temperature control system which helps to identify the hot areas and insect activity. They are equipped with a bottom sweep auger which rotates 360° around its own axis to unload residual grains at the bottom of the silos. Radial and axial fans are used for aeration of stored material. |
| 8479.89 | Conical base silos, made of corrugated sheets of galvanized steel iron, used for grain storage, produced within a range of 45 - 65 degrees base angle, containing an indoor temperature control system which helps to identify the hot areas and insect activity. Radial and axial fans are used for aeration of stored material. |
| 8482.40 | Needle roller and cage assemblies, made of iron, consisting of needle rollers (diameter: 2.5 mm, length: 11.6 mm) and a cage (diameter: 21 mm, width :14 mm). The product is designed to be incorporated to a shaft as the inner raceway and assembled with a gear as the outer raceway. The product is intended to make the gear rotate smoothly and to reduce friction. It is used for an automatic transmission motor vehicle. |
| 8480.40 | Needle roller and cage assemblies, made of iron, consisting of needle rollers (diameter: 2.5 mm, length: 20.8 mm) and split cages (diameter: 26 mm, width: 40 mm). The product is designed to be incorporated to a shaft as the inner raceway and assembled with a gear as the outer raceway. The product is intended to make a driving shaft rotate smoothly and to reduce friction. This assembly with split cages can be attached more easily than a normal assembly. It is used for a manual transmission motor vehicle. |
| 8543.70 | “Hall element device” with four terminals, consisting of a ferrite substrate with a layer of indium antimonide (InSb) and a ferrite yoke in the role of a magnetic circuit, mounted on a lead frame and wire bonded for connecting to an outer electronic circuit. The device senses magnetism and produces an electric current by “Hall effect” and is used for small accurate motors of washing machines, refrigerators, air conditioners, etc. |
| 8609.00 | Tube bundle container, consisting of a number of cylinders used for the transportation of compressed natural gas (CNG). Each cylinder is equipped with a separate valve and gauge for the discharge and filling of gas. The cylinders are not welded or permanently combined, but enclosed within an outer metal frame of the same dimension as a regular 6 or 12 metre (20 or 40 foot) container. The product is also equipped with holes on the frame, which makes it possible to be attached to a road trailer or other modes of transport. |
| 8711.60 | Two-wheeled, self-balancing, electrically-powered transportation device (i.e., a hoverboard), designed for carrying a single person, for use within low speed areas such as pavements (sidewalks), paths, and bicycle lanes. The maximum speed of the device is 10 km/h and the maximum distance per charge is 15-20 km. Through the built-in gyroscope and acceleration sensors, the device uses the dynamic balance principle to control moving forward, backward, turning and stopping. It is controlled by the changes of the operator’s body posture. |
| 8907.90 | Floating structure consisting of a subassembly of six plastic cubes connected together. The structure provides flotation of 408 kg (68 kg x 6) and a floating surface above the water of 1 m (width) x 1.5 m (length). Each cube is made of high density polyethylene (HDPE) (length 48 cm, width 48 cm, height 36 cm and weight 5.2 kg) and is filled with expanded polystyrene. The cubes are fitted with pressure regulation and moisture control valves and equipped with tabs to facilitate linking them together. The six-cube subassembly is a fairly substantial floating structure but would typically be used with others to form larger floating structures, such as floating docks, floating walkways, floating work platforms, marinas, etc |
| 8907.90 | Floating structure consisting of 134 subassemblies, each subassembly comprising six cubes made of high density polyethylene (HDPE) and filled with expanded polystyrene. The subassemblies are to be assembled together to form larger pre-determined floating structures such as floating docks, floating walkways, floating work platforms, marinas, etc. |
| 9021.10 | Screw designed for use in the field of trauma surgery, made of extra hard, colour-finished titanium alloy, of a length of approximately 12 mm. It has a wholly threaded shank with a constant outer diameter of 3 mm and a head. The shank has an asymmetrical thread. The head is also threaded, allowing it to lock into a compression plate in fixation systems, with a recessed socket drive. The product corresponds to the ISO/TC 150 standards for implant screws. It is presented in a sterilized packing. The product is marked with a number and thereby traceable throughout production, distribution and use. |
| 9021.10 | Screw designed for use in the field of trauma surgery as a part of a system for posterior stabilization of the spine, made of extra-hard titanium alloy, of a length of 20 to 45 mm. It has a wholly threaded shank with a constant outer diameter of 4 mm and a dual core thread containing a transition zone for the core diameter change. It has also a self-tapping profile and a blunt, threaded tip. The product has a polyaxial (movable) Ushaped, internally threaded head that offers 25° of angulation around its axis allowing its adjustment and a specialized locking cap for fixing a rod (presented separately) in its head. The product corresponds to the ISO/TC 150 standards for implant screws. The product is marked with a number and thereby traceable throughout production, distribution and use. |
| 9401.90 | Covers for seats of motor vehicles consisting of assembled pieces made from leather, textile fabrics or plastic materials. These covers are equipped with several elements and cut-outs for fixing and adapting them to the seat carcass. They serve as permanent covers of the seats for specific motor vehicles. After the assembly of the seats, the covers cannot be removed without disassembling the seats. |
| 9403.60 | A-frame easel, with three legs, two at the front and one at the rear, designed to be placed on the floor. With the “mast” extended, it has a maximum height of 2.28 m (minimum height is 1.67 m) and holds articles such as canvasses, paintings or blackboards up to 1.27 m high. |
| 9503.00 | Toy fan in the form of one of the characters of the confectionery brand attached to a cylindrical container holding a sachet of chocolate confectionery with a net weight of 20 g, put up for retail sale. The fan is operated by an electric motor powered by one AA battery (included) and sits on top of the container. |
| 9504.50 | Virtual reality set for a video game console, presented in a box for retail sale, consisting of a head-mount display (virtual reality headset), a processing unit, a stereo headphone with earpieces, connecting cables (HDMI, USB and virtual headset), an AC adaptor and a power cord. The virtual reality headset, which resembles goggles, incorporates sensors, video display module (it can display two side-by-side images) and two magnifying lenses allowing the user to see a stereoscopic view of the screen of the video display module. The processor unit is designed to synchronise the virtual reality headset and the video game console (it delivers the video signal from the console to the headset and the detected signal from the headset to the console). |
Additional Classification Decisions (here)
The committee also made tariff classification decisions at the 58th session in September and October. These decisions may be adopted into the Compendium of Classification Opinions at the next session:
| Subheading | Article Description |
|---|---|
| 0406.10 | Dairy product composed of an upper layer of concentrated, fermented skimmed milk and a lower layer of strawberry fuirt preparation. The product is put up for retail sale in a plastic container. |
| 1515.90 | Arachidonic Acid (ARA) Oil, in the form of natural mixed glyceride which goes through fungi fermentation, centrifugation and refining. Composition: 95 - 98 % triglyceride, 2 - 5 % diglyceride and monoglyceride. |
| 2005.99 | Mixture of pieces of red and green pepper fruits (Capsicum frutescens) filled with cheese (feta cheese and fresh cheese), submerged in a liquid consisting of sunflower oil, garlic and spices. The product is packaged in containers of transparent plastics with a net weight of 200 grams. |
| 2614.00 | Ilmenite ore ground into a fine black/dark brown powder containing ilmenite (> 90%), magnetite (< 0.3 %), sulphate (< 0.1 %) and with a particle size < 45 µm for 99.5% of the powder. It has not undergone any chemical treatment or processes, only mechanical treatment in the form of grinding. The product is used as a weighing agent to increase the density in offshore well drilling. |
| 3002.15 | Anti-Zika Virus ELISA (IgM) The ELISA test kit provides a semi quantitative in vitro assay for human antibodies of the immunoglobulin class IgM against Zika virus in serum for the diagnosis of Zika virus. |
| 3002.15 | Anti-Chikungunya Virus ELISA (IgM). The ELISA test kit provides a semi quantitative in vitro assay for human antibodies of the immunoglobulin class IgM against chikungunya virus (CHIKV) in serum or plasma for the diagnosis of chikungunya fever, and differential diagnosis of haemorrhagic fever. |
| 3004.90 | Medicated bone graft substitute, in the form of a granulate recommended for filling bone defects and bone augmentation. |
| 3602.00 | AN-E, a product consisting of dense granules, put up in 1250 kg sacks and having the following technical specifications: ammonium nitrate : 98% minimum; nitrogen content: 34% minimum; additives: traces; Fe: 0.001% max; magnesium nitrate: 1.0% 1.6%; combustible material: 0.2% max. This product is emulsified in inert mineral oils, and is intended for use as an explosive. |
| 3602.00 | ANPP, a product consisting of white, porous granules, put up in 1250 kg sacks and having the following technical specifications: ammonium nitrate: 98% minimum; nitrogen content: 34% minimum; combustible material: 0.2% max; coating agent: 0.1% max. This product is the base material for the manufacture of ANFO (made from ammonium nitrate and fuel oil), used for civil explosives (mining or civil engineering sites). |
| 3707.90 | Photoresists, which are light-sensitive plastic resin solutions used in the photolithographic manufacture of semiconductor materials. They are universally of two types, positive resists and negative resists, both of which consist of a polymer, photosensitizer, non-aqueous solvent, and various other chemicals. |
| 3808.93 | Paraquat dichloride (N,N′-dimethyl-4,4′- bipyridinium dichloride, [(C6H7N)2]Cl2)), together with related manufacturing impurities, in the form of a brown, clear to slightly turbid aqueous solution, free from visible extraneous matter. It must contain an effective emetic. |
| 3814.00 | Solvents based on aromatic substances, consisting of a colorless, clear, homogenous liquid without solid contaminations, presented in barrels of 20 liters. Chemical composition (by GC): xylene (88.23%), toluene (0.55%), methyl isobutyl ketone (7.68%), other (3.50%). It is used for breeding mastics, primers, paints, varnishes, adhesives, and so on. Its composed of xylol (83%) and butyl acetate (17%). |
| 3822.00 | Rapid diagnostic test kits for detecting the Zika virus and other diseases transmitted by mosquitoes of the Aedes genus. The product is an in vitro assay based on the quantitative detection of Zika Virus RNA by real-time RT-PCR. |
| 3924.90 | Product consisting of all parts of a shower set (pipes, hand shower, shower head, round soap support, washer with filter, chromed hose, water divert and all the parts needed for the functioning of the shower) put up together in the same packaging for retail sale. Some of these parts are made of plastics and others are made of metal. |
| 4420.90 | Table top art easels. They contain a drawer for holding art supplies. Measuring 10 cm in height (when folded) x 40 cm in width x 38 cm in depth; they hold canvases or panels up to 86 cm high |
| 5903.20 | Laminated textile fabric consisting of three layers, i.e., a middle layer of polyurethane film sandwiched between two layers of fabric (none of the layers being pile fabric). |
| 6116.10 | Long gauntlet work glove made up of laminated fabrics, coated on one side with plastics. The fabric is made up of three different layers laminated together. The first layer next to the skin consists of a brushed fabric knitted from yarns of cotton fibres, the middle layer consists of a cellular sheet of plastic (polyurethane) and the top layer is a fabric, knitted from yarns of cotton fibres, coated with an external layer of plastic (polymer of vinyl chloride). |
| 6116.9 | Glove made up of rubberized textile fabrics composed of a layer of cellular rubber between two layers of a knitted man-made fabric. The palm portion has small dots of a “sticky” surface plastic for gripping purposes. The material of which the glove is made is similar to that used in wet suits. |
| 8303.00 | Electronic safe made of steel, designed to protect valuables. The container is equipped with a programmable electronic keypad lock and indicator panel as well as a lock for an override key. It is intended for home or business use. |
| 8303.00 | Electronic safe made of steel, designed to protect valuables. The container is equipped with a programmable electronic keypad lock and indicator panel as well as a lock for an override key. It is intended for home or business use. |
| 8479.89 | Palm size washer device used for removing stains with ultrasonics produced by an ultrasonic horn that vibrates at ultrasonic speed. The device is used on clothes which have been moistened, and will create microbubbles resulting from the ultrasonic vibration. |
| 8541.29 | Insulated Gate Bipolar Transistor (IGBT) module containing 1 IGBT, 1 diode that is connected in anti-parallel to the transistor to protect the transistor from potential damage caused by reverse current when the transistor is turned off, and several electrodes. These components are interconnected by aluminum wires and enclosed in a plastic casing. The product is used to regulate current and voltage in highpower applications and is capable of handling high current through-put. |
| 8712.00 | Unassembled bicycle parts. |
| 8712.00 | Unassembled bicycle parts. |
| 8712.00 | Unassembled bicycle parts. |
| 9004.90 | Virtual reality headset designed to be connected to and used with a specific type of a mobile phone. The product incorporates components such as an internal Central Processing Unit (CPU); a pair of convex lenses to magnify the image of mobile telephone’s screen; and a touch pad to control a mobile phone. |
| 9506.91 | Jump rope consisting of a heavy solid core 5 mm PVC cord, length approximately 3 m (10 feet), that can take a beating on any surface (concrete, pavement, wood flooring, etc.), and two handles made of plastics. The cord attaches at a 90-degree angle, which eliminates the possibility of breakage at the handle. |
Changes to WCO Explanatory Notes (here)
The Harmonized System Explanatory Notes are published by WCO in 5 volumes (2017 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 58th session (changes to English version only):
| Heading | Page |
|---|---|
| 0307 | I-0307-1 |
| 2909 | VI-2909-4 |
| 2937 | VI-2937-14 |
| 2939 | VI-2939-6 |
| 2939 | VI-2939-6 |
| List of precursors | VI-29-List II-5 |
| Chemical structures | VI-29-Annex-13 |
| Chemical structures | VI-29-Annex-18 |
| Chemical structures | VI-29-Annex-34 |
| Chemical structures | VI-29-Annex-51 |
| Chapter 39 | VII-39-16 |
| 4418 | IX-4418-3 |
| 4911 | X-4911-2 |
| Chapter 69 | XIII-6904-1 |
| 6904 | XIII-6904-3 |
| 8432 | XVI-8432-1 |
| 8432 | XVI-8432-2 |
| 8542 | XVI-8542-3 |
| 8542 | XVI-8542-4 |
| 8701 | XVII-8701-1 |
| 8701 | XVII-8701-3 |
| 8702 | XVII-8702-1 |
| 8703 | XVII-8703-3 |
| 9401 | XX-9401-2 |