WCO Releases Latest Changes to Tariff Classification Decisions, Explanatory Notes
The World Customs Organization on Feb. 1 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 60th session of the Harmonized System Committee (HSC) in October. 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 60th Session:
| Subheading | Article Description |
|---|---|
| 0406.10 | Fresh cheese composed of an concentrated, fermented skimmed milk a strawberry fruit preparation, carrot juice concentrate, natural flavoring, thickener, mineral concentrate from milk, lemon juice concentrate, acid regulators and two bacterial cultures. The product is put up for retail sale in a plastic container with a net content of 160 g, and consists of two layers – the lower layer being a fruit preparation (strawberry), while the upper layer is in the form of a white dairy product. |
| 1515.90 | Arachidonic Acid (ARA) Oil, in the form of a yellow or orange-yellow liquid at room temperature, obtained by fungus (Mortierella Alpina) fermentation from raw materials such as glucose. Composition: 95-98% triglyceride, 2-5% diglyceride and monoglyceride. |
| 2005.99 | 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, in the form of a fine black/dark brown powder containing ilmenite (greater than 90%), magnetite (less than 0.3 %), sulphate (less than 0.1 %) and with a particle size less than 45 µm for 99.5% of the powder. It has not undergone any chemical treatment, only mechanical or physical operations in the form of grinding. The product is used as a weighing agent to increase the density in offshore well drilling. |
| 3002.15 | Diagnostic kit for detecting the Zika virus, consisting of an ELISA (enzyme-linked immunosorbent assay). The ELISA test kit provides a semi quantitative in vitro assay for human antibodies of the immunoglobulin class IgM against Zika virus in serum. |
| 3002.15 | Diagnostic kit for detecting the Chikungunya virus, consisting of an ELISA (enzyme-linked immunosorbent assay). 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 | Bone graft substitute, in granular form, recommended for filling bone defects and bone augmentation. |
| 3602.00 | Prepared explosive, consisting of dense, and very pure (non-porous), white, high-quality granules, containing: ammonium nitrate 98% min. (nitrogen content 34% min.), magnesium nitrate 1.0-1.6% and combustible material 0.2% max. This product is emulsified in inert mineral oils, and is intended for use as an explosive. It is put up in 1250 kg sacks. |
| 3602.00 | Prepared explosive, consisting of white, porous granules, containing 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). |
| 3808.93 | Intermediate preparation for herbicides, in the form of a brown, clear to slightly turbid aqueous solution containing paraquat dichloride (N,N′-dimethyl-4,4′- bipyridinium dichloride, [(C6H7N)2]Cl2)), an emetic (PP796: max 0.1%) and coloring matter. The preparation requires further compounding to produce ready-made products. The product is presented in drums or in bulk. |
| 3814.00 | Organic solvent presented as a colorless, clear, homogenous liquid without solid contaminations, containing: xylene (88.23%), toluene (0.55%), methyl isobutyl ketone (7.68%) and other products (3.50%). It is used for breeding mastics, primers, paints, varnishes, adhesives, etc. It is presented in barrels of 20 liters. |
| 3822.00 | Diagnostic kit for detecting the Zika virus consisting of an in vitro assay based on the quantitative detection of Zika virus RNA through reverse transcription followed by real-time polymerase chain reaction (RT-PCR). |
| 3924.90 | 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. The plastic shower head imparts the essential character to the set. |
| 4420.90 | Table top art easel, containing a drawer for holding art supplies. Measuring 10 cm in height (when folded) x 40 cm in width x 38 cm in depth; it holds canvases or panels up to 86 cm high. |
| 8303.00 | Safe, made of steel, designed to protect valuables, equipped with a programmable electronic keypad lock and indicator panel as well as a lock for an override key. The external dimensions are 200 x 310 x 200 mm and the internal dimensions are 198 x 308 x 140 mm (H x W x D). The safe weighs 4.5 kg, the door is 3 mm thick and the body is 1 mm thick. A dial on the front door positions two one-way sliding bolts (20 mm thick) into place. There are pre-drilled holes at the bottom and back to fix the safe to the floor or wall. It is intended for home and business use. |
| 8303.00 | Safe, made of steel, designed to protect valuables, equipped with a programmable electronic keypad lock and indicator panel as well as a lock for an override key. The external dimensions are 250 x 350 x 250 mm and the internal dimensions are 248 x 348 x 190 mm (H x W x D). The safe weighs 6 kg, the door is 3 mm thick and the body is 1 mm thick. A dial on the front door positions two one-way sliding bolts (20 mm thick) into place. There are pre-drilled holes at the bottom and back to fix the safe to the floor or wall. It is intended for home and business use. |
| 8479.89 | Handheld machine, used for removing dirt and stains on clothes which have been moistened. The machine contains a horn which vibrates at ultrasonic speed creating micro-bubbles. The bursting force of these bubbles assists in removing dirt and stains. |
| 8509.80 | Handheld machine, operated by a small electric motor, used for prewashing clothes to remove stains. The machine subjects the stains to a combination of water and detergent, followed by a patting action. Dimensions (W x D x H) 46 x 46 x 166 mm, weight 200 g. |
| 8541.29 | Insulated Gate Bipolar Transistor (IGBT) module, (dimensions: 62 mm x 106 mm x 36 mm) containing 1 IGBT, 1 diode in anti-parallel connection to the transistor in order to protect the transistor from the 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 functions of the product are: amplification, oscillation, frequency conversion, and switching of electrical current. The product regulates current and voltage in high-power applications and is capable of handling high current throughput. The voltage rating is 1200 V and the current rating is 400 A. It can be used in various applications, such as lighting and heating, motion control applications, electric fans, control of electric pumps, etc. |
| 8712.00 | Bicycle components, presented together and unassembled, suitable for the same model of bicycle, not including all of the parts necessary to assemble a finished bicycle. |
| 8712.00 | Bicycle components, presented together and unassembled, suitable for the same model of bicycle, not including all of the parts necessary to assemble a finished bicycle. |
| 8712.00 | Bicycle components, presented together and unassembled, suitable for the same model of bicycle, not including all of the parts necessary to assemble a finished bicycle. |
| 9004.90 | Virtual reality headset designed to be connected to and used with a specific type of 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 | Skipping rope, consisting of a solid core 5 mm PVC cord, approximately 3 m long, that can be used on any surface (concrete, pavement, wood flooring, etc.), and two handles made of plastics. The cord attaches at a 90º angle. The skipping rope is intended to be used for physical exercise. |
| 9620.00 | Wireless “selfie-stick” made of steel, with a handle, a power switch and a charging port on one end and a mount on the other end. A smartphone can be mounted on it with an adjustable holder. It can be paired with a smartphone’s operating system via an open wireless technology standard, e.g., Bluetooth. Self-portrait photographs are taken by pressing the button on the stick. To take wider angle image photographs, the stick can be extended from 25 to 102 cm and the head offers rotation. It can also be used with digital cameras. |
Additional Classification Decisions (here)
The committee also made tariff classification decisions at the 60th session in October. These decisions may be adopted into the Compendium of Classification Opinions at the next session:
| Subheading | Article Description |
|---|---|
| 0307.32 | Blanched green shell mussels, The product is obtained by subjecting green shell mussels which have been partially shelled (half-shell) to a blanching/thermal treatment process in order to open the shell. The partially shelled (half shell) is then frozen and packed. The retail package is labeled “Cook before consumption.” |
| 1008.50 | Quinoa, normally used for human consumption, which has undergone the removal of the saponin layer after harvest. The saponin layer is removed by washing, mechanical processing or by a combination of both. However, the shape of quinoa which has undergone washing or mechanical processing is not different from that of the original grain. Accordingly, the method used to remove the saponin layer is not discernible solely by the shape of the quinoa grain. |
| 1212.99 | Powder of konjac tuber, consisting of 87.5% by weight of glucomannan, 8.9% by weight of moisture, and 1.6% by weight of ash. |
| 1516.10 | Refined and modified fish oil from anchovies, with vitamin E (tocopherol) added as an antioxidant. The oil is highly concentrated omega-3 fatty acids EPA (eicosapentaenoic acid) and DHA (docosahexaenoic) bound in the form of triglycerides (400 mg/g of product and 300 mg/g of product, respectively). The triglycerides constitute 90% of the product, and the remaining 10% of the ingredients consists mainly of monoand diglycerides. The product is exported in barrels and will be used in the manufacture of food supplements. |
| 1904.90 | Composite meal, frozen and put up in a cardboard box (Box 1). Inside Box 1, in addition to jasmine rice, there is another cardboard box (Box 2). The jasmine rice is filled directly into Box 1 without any further packing. Box 2 sits on top of the portion of rice inside Box 1. Box 2 contains slices of chicken meat, vegetables and a red curry sauce. Before consumption, the meal must be reheated -- still in the cardboard boxes -- in a microwave oven. The total net weight of the meal is 350 grams. |
| 2008.99 | Roasted dried green laver (Yakinori) (100%), for wrapping rice. The manufacturing process includes: washing the cultured green laver; cutting the green laver into rectangular sheets (size 19 cm x 21 cm) using a cutting machine; drying; roasting; inspection and packing. |
| 2008.99 | Roasted seaweed - dried seaweed (100%) for wrapping rice. Manufacturing process: the dried seaweed must be inspected using a metal detector and an impurities detector, before being placed in a roasting machine and then packed. |
| 2008.99 | Seasoned laver - laver (90%), corn oil (6%), sesame oil (3%) and salt (1%). The manufacturing process includes: freezing the laver at a temperature of -18°C; roasting the laver at a temperature of 180°C - 200°C for 5 seconds; seasoning the laver by adding salt, sesame oil and corn oil (during the process, green tea powder, kimchi powder or olive oil may be added to enhance the taste); re-roasting the laver at a temperature of 330°C for 5 seconds. |
| 2103.90 | Mixture of dried basil and dried wild marjoram, each 50% by weight. The product is put up in a plastic bag for retail sale, containing 5 grams. It is intended to be used as a seasoning for sauces. |
| 2103.90 | “Crab Flavour” in the form of a free-flowing yellow-orange powder. It consists of various odoriferous substances (natural aromatics, identical to natural aromatics, and aromatic preparations), carriers, food additives, dyes and fats. It is an ingredient to be used in the manufacture of a flavouring preparation (“Crab Flavour”), which is subsequently utilised in the manufacture of snacks (crisps, crackers). The product is presented in polyethylene containers of 25 kg. |
| 2106.90 | Fish oil product from anchovies, consisting of fatty acids in ethyl ester form (enriched in omega-3 fatty acids EPA and DHA). Furthermore, vitamin E (tocopherol) has been added to the product as an antioxidant. The product is exported in barrels and will be used in the manufacture of food supplements. |
| 2403.99 | Tobacco capsule, for use with a specialized device consisting of a “cartridge” and “battery.” |
| 2811.22 | Silica fume, also called “Microsilica," an amorphous silica polymorph. The product is composed of ultrafine amorphous silicon dioxide (greater than or equal to 80% by weight) particles formed as a byproduct during the manufacture of silicon or ferrosilicon alloys. |
| 2934.99 | Casimersen (INN) and golodirsen (INN) |
| 2936.29 | Nicotinic acid (“niacin”), also known as vitamin B3, an organic compound with the formula C6H5NO2 and, depending on the definition used, one of the 20 to 80 essential human nutrients. |
| 2936.29 | Nicotinamide ("niacinamide"), another form of vitamin B3 where the carboxyl group has been replaced by a carboxamide group (CONH2). Nicotinic acid and nicotinamide are convertible to each other. |
| 3401.30 | White colored cream enclosed in a plastic bottle. Accompanying documentation provided indicates that it is a mild cleansing/moisturizing product to wash the entire face and neck, moisturize the skin and then to be rinsed off with water. The stated surfactant components are disodium cocoamphodiacetate and PEG-100 stearate. |
| 3401.30 | Clear brown colored gel with brown grains that is enclosed in a plastic bottle labelled in part, “Nu skin liquid body lufra, 250 ml, Manufactured in the U.S.A.” The accompanying documentation provided indicates that it is a mild, soap-free cleansing/exfoliator product to wash the face and body, exfoliate the skin and then to be rinsed off with water. In addition to containing finely ground walnut husks, the stated surfactant components are sodium C14-16 olefin sulfonate, ammonium laureth sulfate, cocamidopropyl betaine, sodium methyl oleoyl taurate, and PEG/PPG-18/18 dimethicone. |
| 3926.20 | Paddle used for kayaking and with Stand Up Paddle (SUP) Boards, consisting of a 3 piece, break-apart paddle made of plastics, with adjustable height and shaped handle. It has an additional paddle blade that can be snapped-on instead of the removable T-handle, converting the SUP paddle into a kayak paddle. The angled shape and size of the blade is indicated to provide better and longer stroke than a regular kayak paddle. |
| 4202.32 | Cover made of plastics and specifically designed for smartphones. The cover has a magnet that interlocks with a built-in Hall Integrated Circuit in the front part of the smartphone. The magnet senses whether the cover is open or closed and allows the cover to perform the User Interface. A transparent window on the front of the cover provides the ability to respond to incoming calls and check messages without opening the cover. |
| 6402.99 | Footwear made of plastics known as “sandals for adults” and “sandals for children." The footwear in question consists of outer soles and uppers of plastics; assembled by the injection moulding process; the upper does not cover the toe, heel and/or ankle but covers the whole foot area. The upper is neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, hence there are no holes in the outer sole part which may cause penetration of water to the foot. |
| 7020.00 | Shower enclosure, consisting of an aluminum frame and chrome corner entry enclosures with glass doors not exceeding 6 mm thick, chrome polished finish, chrome aluminum profile, plastic grey wheels and plastic connection parts, plastic handle, magnetic strips and rubber seal, compensation channel for easy wall mounting, on all sides and tempered Superior gliding system. |
| 7020.00 | Glass shower enclosures with a square hinge frameless enclosure with 8 mm tempered safety glass; chrome stabilizing arms, superior brass hinged pivot system, algae-resistant magnetic latex seals and a neat chrome finish. |
| 8111.00 | Manganese‐aluminum briquettes consisting of compacted metal powder in the form of grey cylinders, tablets, pillow block briquettes, or other similar compressed solids (collectively, “briquettes”). They consist of 75-95% of pure manganese powder, 5-25% of pure aluminum powder, up to 1% of a surfactant in the form of an oil hydrocarbon, and, upon individual customer request, up to 1% of a fluxing agent in the form of, e.g., aluminum inorganic salts. The briquettes are used to produce certain aluminum alloys in particular those of the 3000 series in which manganese is the chief alloying element. |
| 8112.29 | Chromium-aluminium briquettes, a compacted metal powder in the form of grey cylinders, tablets, pillow block briquettes, or other similar compressed solids (collectively, “briquettes”). They consist 75-90% of 99% pure chromium powder, 10-25% of pure aluminium powder, up to 1% of a surfactant in the form of an oil hydrocarbon, and, upon individual customer request, up to 1% of a fluxing agent in the form of, e.g., aluminium inorganic salts, potassium fluoroaluminate, potassium fluorosilicate, or potassium fluorotitanate. The briquettes are used to produce certain aluminium alloys, specifically those of the 7000 series in which chromium is an alloying element. |
| 8414.80 | Horizontal Laminar Flow Clean Bench, made of steel and designed for a variety of industries and applications, such as intravenous (IV) admixture preparation, drug compounding, plant cell culture, media preparations, pharmaceutical procedures, electronic assembly and limited experimental research. It is used to protect only the product and not the operator or the environment. |
| 8438.60 | Vegetable cutter, weighing 7.5 kg equipped with a 220 V electric motor, designed for cutting vegetables in different types of cut, slice, grated and shred, by interchangeable blades. The machine consists of body covers, stand frame, handle and slicing blade mounted on a slicing cabinet with motor. The slicing capacity for cabbages is 90 kg per hour by using dual-blade disk slicer. |
| 8438.60 | Vegetable Cutter, weighing 5 kg equipped with a 220 V electric motor, designed for slicing vegetables into coarse, medium and fine pieces. The machine is compact with a weight of 5kg. This machine consists of a blade kit with coarseness adjusting plates and a motor. Its slicing capacity for cabbages is 120-200 kg per hour. |
| 8471.60 | An electronic interactive whiteboard (“Smart Board”), size 78 inches, consisting of a touch-sensitive, dry-erase surface with multi-touch functionality, which accepts touch input from a pen or a finger. The whiteboard features integrated speakers. The product is generally delivered complete with two pens, device driver software and a user guide. The interactive whiteboard can serve as a surface to display the screen of an ADP machine, projected by the video projector. It is able to accept or deliver data in a form which can be used by the ADP machine. |
| 8482.99 | Finished inner ring for a flanged tapered roller bearing (internal diameter: 54 mm). |
| 8504.40 | Packaged insulated gate bipolar transistor (IGBT) module consisting of 6 switches in parallel connection with the IGBT and Free Wheeling Diode (FWD), and 3 NTC (Negative Temperature Coefficient) Thermistors. The module is used inside of an inverter of hybrid, electric or fuel cell vehicles to convert DC power to AC power. |
| 8519.81 | "Future book set” consisting of four components, packaged together in a paperboard box for retail sale: two "Future Books" (a Reading and a "Play Book"), which essentially are printed books of paper material without any electric elements such as the electric circuit inside; a "Future Book Pad" which actually is a book-shaped plastic pad made to fit the size and shape of “the Future Book” that incorporates a loudspeaker, an electronic film which represents coordinates, a printed circuit assembly, a socket for sound pack and a battery; a “sound pack,” which is a storage device having a capacity of 128 MB that stores audio content of the book and reproduces the audio content stored in the sound pack; and an Emission Pen used for pointing and indicating a specific spot on the book. |
| 8528.52 | Color monitor, comprising a 27-inch flat-panel display. It is capable of directly connecting to an ADP machine via one VGA or two HDMI connectors. This monitor does not include a channel selector, a video tuner or speakers. |
| 8528.52 | Color monitor, comprising a 32-inch flat-panel display. It is capable of directly connecting to an ADP machine via two HDMI, three USB 2.0, or one Display Port 1.2 connector. This monitor does not include a channel selector, a video tuner or speakers. |
| 8528.52 | Color monitor, comprising a 55-inch (138.78 cm) flat-panel display. It is capable of directly connecting to an ADP machine via the following connectors: one HDMI, one DVI-D, one VGA, one YPbPr, one USB 2.0, one RJ-45 (Ethernet), an infrared (IR) input/output jack and an audio input/output jack. |
| 8541.40 | Thin-film Solar Module (dimensions: 1409 x 1009 x 46 mm). The front of the module, fitted with an anodized aluminum alloy frame with low iron non-tempered glass, contains 630 photovoltaic cells arranged in 14 strings of 45 photovoltaic solar cells which are connected in series. These strings are connected in parallel and have two terminals of polarity (+) and (-). |
| 9030.82 | IC checking instrument used to check and analyze IC. The internal software system of the instrument writes the checking program before the IC to be measured is placed. Then the output data including wave, frequency, voltage, current, etc. is collected. At the same time, this instrument can also check wafers by changing the connecting parts. |
| 9503.00 | A set containing three cans of modeling compound in different colors, head with ears, electric drill, tweezers, dentist tool, mirror or braces roller and toothbrush presser, made of plastics. |
| 9503.00 | A set containing five cans of modeling compound in different colors; 4 cutters to create circle, square, star and heart-shaped cookies; a textured rolling pin; and an extruder, made of plastics. |
| 9506.29 | Stand Up Paddleboard (SUP) with Medium Density Expanded Polystyrene (EPS) core, wood reinforcement and glass. |
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 60th session (changes to English version only):
| Heading | Page |
|---|---|
| 1302 | II-1302-1 |
| 1302 | II-1302-3 |
| 1302 | II-1302-3 |
| 1515 | III-1515-1 |
| 1518 | III-1518-1 |
| 1802 | IV-1802-1 |
| 1806 | IV-1806-1 |
| 2104 | V-2104-1 |
| 2104 | V-2104-2 |
| 3603 | VI-3603-1. |
| 3707 | VI-3707-1 |
| 3707 | VI-3707-2 |
| 6907 | XIII-6907-1 |
| 9405 | XX-9405-3 |
| 9503 | XX-9503-2 |
| 9506 | XX-9506-2 |