Canadian Interpretive Rules |

Canadian Interpretive Rules – Customs Tariff – Harmonized Code

Published September 10, 2011 | By C I

Canadian Interpretive Rules

All the above GRI’s apply to the Tariff Item Level.
Where both a Canadian term and an international term are presented, the international term shall take precedence.
For the purpose of GRI rule 5(b), packing material clearly suitable for repetitive use is to be classified separately.

Classifying Parts and Accessories

The Harmonized system does not define “Part” or “Accessory”

However the tariff classification unit in Ottawa has developed a policy on classifying parts and accessories

It is outlined in Customs Memorandum D10-0-1 as follows:

…a Part is defined as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design & essential to the function of the product in which it is used.”

…an Accessory is an Article which performs a secondary or subordinate role, not essential to the function, which could improve the effectiveness of the host machine, equipment, apparatus or appliance.

GENERAL PRINCIPLE FOR CLASSIFYING PARTS & ACCESSORIES

• Articles (parts & accessories) specifically named in a heading or provided for in the tariff. If provided for, the good should be classified in its respective tariff item.

• When the part is not specifically named or provided for in the tariff, and is for use solely or principally with an article, it is to be classified with that article.

Classification of Parts

Parts are classified into 4 distinct categories

A. Articles (parts & accessories) specifically named in a heading.

Most are classified under GIR #1

40.11 New pneumatic tires, of rubber

Examples

a) of a heading text

– 40.11 tires

– 84.13 pumps

– 84.82 ball bearings

– 85.32 capacitors

b) of a legal note:

– Section XVI note 1(h): drill pipe (heading 73.04)

B. Parts of general use as defined in Section XV, Note 2

*This is an application of GIR #1

73.18 Screws, bolts, nuts, etc.

Second Category

“PARTS OF GENERAL USE”, as defined in Section XV, Note 2:

Throughout the Nomenclature, the expression “parts of general use” means:

a) Articles of heading 73.07,73.12,73.15,73.17 or 73.18 and similar articles of other base metal;

b) Springs and leaves for spring, of base metal 73.20, other than clock or watch springs (91.14); and

c) Articles of headings 83.01,83.02,83.08,83.10 and frames and mirrors, of base metal, of heading 83.06.

Examples

• 73.18 STEEL WASHERS

• 73.12 STEEL CABLES

• 83.08 BUCKLES OF BASE METALS

-Articles of other base metals go to other chapters of Section XV

e.g. copper cables 74.13

aluminum nails 76.16

-Section XVI Note 1: Similar articles of plastics go to Chapter 39

e.g., plastic screws 39.26

C. Parts suitable for use solely or principally with a particular kind of machine or with machines or the same heading

*This is an application of GIR# 1

Applies to parts outlined in:

Section XVI, Note 2 (b)

Section XVII, Note 3

Chapter 90 Note 2 (b)

Examples

• A) in the same heading:

84.06 steam turbines and other

vapor turbines

8406.90- parts

(I.E. rotors, stators; rotor or stator blades)

• B) in a specific heading:

84.09 parts suitable for use solely or principally with the engines of heading 84.07 or 84.08 (I.E. pistons; piston rings; inlet or exhaust valves

D. Multi-purpose interchangeable parts

*This is an application of GIR#1

Applies to parts outlined in:

Section XVI, Note 2 (c)

Section XVII, Note 3

Chapter 90 Note 2 (c)

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Posted in Canadian Interpretive rules, classifying parts and accessories, customs tariff, harmonized system, tariff classification

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