WCO Releases Latest Changes to Tariff Classification Decisions, Explanatory Notes
The World Customs Organization on Jan. 10 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 58th session of the Harmonized System Committee (HSC) in September and October (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 58th Session:
| Subheading | Article Description |
|---|---|
| 2009.89 | Coconut water obtained from green coconuts (99.95%) with added sugar of 0.05% (to control taste between different batches of coconuts). Sugar is added to control taste between different batches of coconuts. The product is put up for retail sale in glass bottles of 290 ml. |
| 2106.90 | Rose hip juice in the form of a brown viscous concentrated liquid, made of 100% rose hips. The product is obtained by milling the fruits with added water, and subsequent heat treatment and pressing, filtration, pasteurization, concentration and sterilization. It is intended to be used as raw material for the manufacture of beverages and food stuffs. |
| 2530.90 | Free flowing white powder containing more than 99.2% by weight of anhydrous disodium sulfate, obtained only by mechanical collection of thenardite (anhydrous disodium sulfate) formed naturally in the open air on the surface of mirabilite (disodium sulfate decahydrate) which crystallized from natural lake brine due to low temperature in winter. Prior to packing, the product is passed through a sieve with an aperture of 0.65 mm. |
| 2833.11 | Free flowing white powder containing more than 98.5% by weight of anhydrous disodium sulfate. It is obtained from a mixture of mirabilite (disodium sulfate decahydrate) and thenardite (anhydrous disodium sulfate) formed in the open air as a result of natural dehydration, which is collected and sent to a factory where it goes through melting (removing water), centrifugation and drying processes. |
| 3901.40 | White granules consisting of 80% linear low-density polyethylene and 20% natural silica, having a specific gravity of 0.92. The product is obtained by an extrusion process after mixing and melting the two raw materials. The extruded material is cooled and cut into granules. It is presented in bags of 25 kg. |
| 3917.21 | Perforated tube of plastics (polyethylene), with a round internal cross section, with holes at specific intervals and equipped with built-in plastic drippers. The drippers have a special structure for pressure compensation. The tube is specially designed and equipped to be used as a surface network in drip irrigation systems. |
| 3924.90 | Waste collection bin in the form of a bucket, of plastics, with a capacity of 6.5 liters. It has a lid, with an opening consisting of strips through which the waste is thrown, and a handle. This article is intended for the collection of sharp hospital waste |
| 3926.90 | Artificial fingernails of plastics, also known as “false nails," of varying or identical sizes, put up in sets and designed to be applied directly onto the natural nail using an adhesive, then trimmed and shaped into the appropriate form. They may be natural in appearance or decorated and may remain in place for approximately 7 to 10 days before being removed. |
| 8432.29 | Part of a tilling machine: 4-4 blades (2+2) and disc dry land blade (soil cultivating implements), designed to be used for rotary tilling when installed on the driving axle of a propelling unit (pedestrian controlled tractor). The blades are presented in a single box together with, but not mounted on, the propelling unit. The propelling unit (pedestrian controlled tractor) presented together with the soil cultivating implements is classified separately under subheading 8701.10. |
| 8701.10 | Part of a tilling machine: Self-powered, pedestrian controlled, propelling units (pedestrian controlled tractors) with one driving axle, an internal combustion engine (single cylinder, four-stroke cycle, air cooled, max. power: 4.8 (6.5) or 4.4 (6.0) kW(hp)/3600 rpm), fuel tank (6.5 or 3.5 l) and handle bar type steering. These units are presented disassembled and together with two wheels with tyres, 4-4 blades (2+2) and disc dry land blade, in a single box. They are designed for use with different interchangeable implements (such as, ridger, plough, ditching blade, etc. which are not presented with the units) and can also be used for short distance transportation or as a fixed motive power machine. The 4-4 blades (2+2) and disc dry land blade presented together with the units are classified separately in subheading 8432.29. |
| 8473.30 | Color thin-film transistor liquid crystal display (TFT LCD) module, designed for incorporation into a portable automatic data processing machine (tablet computer). |
| 8517.70 | Assembly designed to be mounted into a cellular phone, consisting of a plastic frame incorporating the following components: a gesture sensor for capturing movement of hands without touching the phone screen; an IR LED for generating IR signal to remote control functions of external apparatus, such as a television; a connector for interconnecting the assembly with the main board of the phone; and a flexible printed circuit board (FPCB) to support and electrically connect the components of the assembly. |
| 8517.70 | Assembly designed to be mounted into a cellular phone, incorporating the following components: a linear vibration motor comprised of coils and magnets, for generating mechanical vibration; speaker (or receiver) for reproducing sound from the voice of the other party; a microphone; an earphone connector; a connector for interconnecting the assembly with the main board of the phone; and a flexible printed circuit board (FPCB) to support and electrically connect the components of the assembly. |
| 8603.10 | Three uncoupled railway coaches, comprised of two electrically-propelled “M-Cars” and one trailer “T-Car”, each being 22.6 m long, 2.9 m wide, and 3.8 m high. After coupling, the three coaches, also known as an Electric Multiple Unit (EMU), are intended to be used in a distributed traction system for an urban railway. A pantograph in the upper part of the T-car provides electricity, which passes through the main transformer and is transmitted to converters in the M-Cars. The converters transform the electric current from AC (alternating current) to DC (direct current) and send it to inverters, which change the DC into three-phase AC to activate the electric motors. |
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 |
|---|---|
| 1209.90 | 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 containing dark chocolate and cocoa, i.e., a frozen, ready-to-eat stew preparation, consisting of beef (70%), several kinds of vegetables and spices, dark chocolate (0.5%) and cocoa (0.3%). It is presented in a packing for retail sale of 400 g. |
| 1704.90 | Chewable cough and throat tablets containing licorice and flavouring agents. The product is put in packings for retail sale. |
| 1806.90 | Sugar-coated milk chocolate sweets put up for retail sale in two sachets each with a net weight of 45 g inside a tub of plastics with a lid that has a sweets dispenser of plastics on top. The sweets dispenser is shaped as one of the characters of a confectionery brand and is designed to be filled with the sweets and to release them when the character’s hand is pressed |
| 1806.90 | Sugar-coated milk chocolate sweets containing peanuts, 48% milk chocolate, 23% peanuts, presented in a cardboard box containing 140 g of chocolate, with a lid of plastics topped with a toy character of a confectionery brand attached to a spring. The toy can be removed from the spring for play. |
| 2106.90 | Small pieces of black mulberry leaves, produced by steaming, fermentation with fungi, drying and roasting. The product is fully fermented, with roasted flavors. It is put up in small sachets (tea bags), containing 2 g. It is intended to be consumed as a beverage after mixing with hot water. |
| 2106.90 | Small pieces of black mulberry leaves, produced by steaming, fermentation with fungi, drying and roasting. The product is fully fermented, with roasted flavors. It is presented in bulk containers made of woven fabrics, of 30 kg. It is intended to be consumed as a beverage after mixing with hot water. |
| 3207.10 | Ceramic ink consisting of a suspension of inorganic pigments and particles, with a content of 25 to 50% by weight in organic solvents, in proportions of between 40 to 70% by weight. It is used by the ceramics industry in digital applications with inkjet devices, similar to printers but adapted for the industrial manufacture of ceramics. |
| 5407.20 | Product in the form of a tubular sheath consisting of synthetic textile strip of an apparent width not exceeding 5 mm. The product is presented in rolls, 1500 m long and 70 cm wide, weighing between 112 g and 114 g per meter. It is used to produce bags. |
| 6109.10 | Knitted garment made of 80% cotton, 14% viscose and % elastane. It has the appearance of a very short T-shirt with sleeves. |
| 6110.30 | Very short jersey or pullover with long sleeves. It is made of 100% polyester and is designed for women. |
| 8418.69 | Outdoor cabinet with air conditioner, for telecom application, designed for the insertion of electric and electronic apparatus such as rectifiers, batteries and telecommunication equipment. They are 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. They come equipped with a 2000 W DC “air conditioner” 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. An entrance door is located at the second floor, and an observation hatch on the roof. An inside ladder for entering the silo and an external ladder with safety cage and rest platform for reaching the observation desk are provided. A temperature control system in the silos helps to identify the hot areas and insect activity inside the silos. |
| 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 according to the flow characteristics of the grain stored. Sides, supports and entry doors are manufactured from galvanized steel sheets. They are suited for short term and transitional grain storage. An entrance door and an observation hatch on the roof are provided. An inside ladder for entering the silo and an external ladder with safety cage and rest platform for reaching the observation desk are also provided. A temperature control system in the silos helps to identify the hot areas and insect activity inside the silos. |
| 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 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 (four or six) used for the transportation of compressed natural gas. 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 20 or 40 feet 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 by securing hooks or fasteners to the holes. |
| 8711.60 | Self-balancing, electrically-powered, two-wheeled transportation device (commercially known as “hoverboard”, “smart scooter” or “drift vehicle”), designed for carrying a single person, for use within low speed areas such as pavements (sidewalks), paths, and bicycle lanes. The maximal speed of the device is 10 km/h and maximum distance per charge is 15-20 km. |
| 8907.90 | Floating structure, basic sub-assembly ("raft") of 6 cubes of plastics connected together via 2 connector pins and 2 sliding nuts forming a raft. The connector pins and sliding nuts are shipped with the sub-assemblies. The assemblies of 6 cubes of plastics, as presented, provide flotation of 408 kg (68 kg x 6) and a horizontal floating surface above the water of 1.0 meters (width) x 1.5 meters (length). |
| 8907.90 | Floating structures, consisting of 134 sections (sub-assemblies each consisting of 6 cubes of plastics). |
| 9021.10 | Solid, cylindrical, threaded product made of extra hard, color 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 and is presented for use in the field of trauma surgery for setting fractures. It is to be installed in the body using specific tools. It is presented in a sterilized packing. The product is marked with a number and thereby traceable throughout production, distribution and application. |
| 9021.10 | Solid, cylindrical, threaded product (so-called “pangea dual core screw”) 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) U-shaped, internally threaded head that offers 25° of angulation around its axis all owing its adjustment and a specialized saddle in the locking cap for fixing a rod (presented separately) in its head. The product corresponds to the ISO/TC 150 standards for implant screws and is presented for use in trauma surgery as a part of a system for posterior stabilization of the spine. It is installed using specific tools. It is not presented in a sterilized packing. The product is marked with a number and thereby traceable throughout production, distribution and application. |
| 9401.90 | Covers for seats of motor vehicles consisting of assembled cuts made from leather, textile fabrics or plastics. These covers are equipped with several fixing elements and cut-offs for fixing and adapting them to the seat carcass. They serve as final permanent covers of the seats for specific motor vehicles. After the assembly of the seats, the covers cannot be removed. |
| 9403.60 | A-frame easels (also called Lyre easels), triangular shaped easels with 3 legs – 2 at the front and 1 at the rear. They take their name from the fact that, seen from the front, their shape resembles the letter "A". |
| 9403.60 | H-Frame easels, shaped like the letter "H". Base measures are 66 cm x 66 cm; also shaped like the letter "H". |
| 9403.60 | Convertible easels (also called hybrid easels). They can "convert" from being a normal easel to becoming a table top. Measuring 2.18 m in height x 0.53 m in width x 0.53 m in depth; they hold canvases or panels up to 1.27 m high. |
| 9503.00 | Toy fan in the form of one of the characters of a confectionery brand equipped with an electric motor powered by one AA battery, on top of a hollow tube with a lid containing a sachet of sugar-coated milk chocolate sweets (70% milk chocolate), with a net weight of 20 g. |
| 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 synchronize the virtual reality headset and the video game console (it delivers the video signal from console to the headset and the detected signal from the headset to the console). |
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 |
|---|---|
| 2009 | IV-2009-2 |
| 2202 | IV-2202-1 |
| 2939 | VI-2939-6, VI-29-Annex-51 |
| 3304 | VI-3304-2 |
| 3926 | VII-3926-2 |
| 6902 | XIII-6902-1 |
| 8415 | XVI-8415-3 |
| 9503 | XX-9503-2 |