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Archives for April 2021

Pizza delivery bag classified as textile,plastic or bag?

2021-04-25 By Taichi Kawazoe

Pizza delivery bag classified as
textile product(6307)?
plastic product(3926)?
or bag(4202)?

This article is regarding the Revocation of CBP ruling “H304836”

Source:shesgotflavor.com

A pizza delivery bag item number FG9F3600. It measures approximately 16” square and 4” deep.

It is made of woven nylon fabric with polyester fiberfill.
There are webbed carry straps and the bag closes with hook-and-loop fastener strips.

Importer stated that the proper classification for these bags is 4202.92, which provide for insulated food or beverage bags, with outer surface of textile materials, other, of man-made fibers.
However, customs dismissed the importer’s claim and classified it in 6307.90 textile articles NY N020627.

Later Customs determined that the rulings are in error, therefore they reconsider the classification process whether the insulated pizza delivery bags are properly classified in heading 4202, as insulated food or beverage bags, in heading 3923, as articles for the conveyance or packing of goods, of plastics; or in heading 6307,  as “Other made up articles.”

3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:

-3923.10
Boxes, cases, crates and similar articles:

4202
Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases,holsters and similar containers;traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper:

-4202.92
With outer surface of sheeting of plastics or of textile materials:

6307
Other made up articles, including dress patterns:

-6307.90
Other:

 

The EN for heading 4202 states that “the expression ‘insulated food or beverage bags’ covers reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage.”

In HQ 953458, dated April 16, 1993, a soft-sided insulated cooler/picnic bag was classified in heading 4202, HTSUS, as a “travel, sports and similar bag.”

CBP compared the soft-sided cooler bag to a backpack and determined that both were used to transport food (whether perishable or not) during travel.

The pizza delivery bags, food delivery bags and grocery delivery bags at issue are reusable, are insulated, and are designed precisely to maintain the temperature of food and beverages during transport therefore it’s classified in heading 4202, based on the eo nomine provision.

The language from the EN for heading 4202 states that reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage are classified in heading 4202. In accordance with GRI 6, insulated pizza delivery bags, food delivery bags and grocery bags are classified in subheading 4202.92.

 

 

Filed Under: Classification Example, HS Classification

Mirror classified as “Wooden furniture” or “Other furniture”?(GIR3(b))

2021-04-23 By Taichi Kawazoe

“Wooden frame Mirror affixing to Closet System” classified as Wooden furniture(HS:9403.50)or Other furniture(HS:9403.89)?

This article is regarding the Revocation of CBP ruling “N304224”

Source: containerstore.com

The Container Store SKU number 10071373, the “Birch Frame Glass Mirror with Metal Brackets,” is a glass mirror with birch wood surrounds and 4 metal brackets designed for affixing to the Elfa standard uprights found in the Elfa Closet System.

It’s not classified as heading 7009, because the mirrors, in this case, are unit furniture, they are not properly classified in heading 7009.

EN heading 7009 states that
however, that mirrors converted into parts of articles of furniture of Chapter 94 (e.g., wardrobe doors) are classified with those articles of furniture.

In NY N304224, U.S. Customs & Border Protection (CBP) classified a framed mirror that is a component of a closet system in subheading 9403.50.(Wooden furniture of a kind used in the bedroom:)

After the issuance of the ruling, they have reviewed NY N304224 and determined that the ruling is in error.
Accordingly, for the reasons set forth below, CBP is revoking NY N304224.

The Elfa mirror is a composite good, made of both glass and wood, which can therefore be classified in two headings and therefore, is not classifiable under GRI 1. Pursuant to GRI 3(b), we must consider both the wood and glass to determine the essential character of the article.

9403
Other furniture and parts thereof:

–9403.50
Wooden furniture of a kind used in the bedroom:
–9403.89
Other:

The reflective glass surface of the mirror is the material that is functional to the use of the good, is the major component of the article in size, and would impart its essential character.

Therefore, the mirror would not be classified in subheading 9403.50, HTSUS. The wood frame does not impart the essential character of the article so it would not be considered wooden furniture. Based on the above, pursuant to GRI 3(b), the mirror is classified in subheading 9403.89 as other furniture.

Source:CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 49, DECEMBER 16, 2020

Filed Under: Classification Example, HS Classification

Hockey pants classified as Garment or Sports equipment?(Mutually exclusive exclusionary notes)

2021-04-22 By Taichi Kawazoe

Hockey pants classified as “Garment”(HS:6211.33) or “Sports equipment”(HS:9506.99)?

This article is regarding the court case of classification of Hockey pants.
The issue is about Mutually exclusive exclusionary notes.

Source:thehockeyshop.com

US Customs classified it as “Garment”(HS:6211.33)

6211
Track suits, ski-suits and swimwear; other garments:

* * *
6211.33.00
Of man-made fibers.

Bauer contends that it’s classifiable as “Sports equipment”(HS:9506.99)

9506
Articles and equipment for general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not specified or included elsewhere in this chapter;
swimming pools and wading pools; parts and accessories thereof

* * *
9506.99
Other

1.Customs’s opinion

Note 1(e) to Chapter 95 exclude items classified in Chapter 95.
1.- This Chapter does not cover :
(e) … sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);
Source: WCO

Therefore it can not be classified in 9506

2.Plaintiff’s opinion

Note 1(t) to Section XI exclude items classified in Chapter 95.
1.- This Section does not cover :
(t)Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
Source: WCO

Therefore it can not be classified in 6211

3.Court Opinion

Assuming the subject merchandise is prima facie classifiable under both Chapters 62 and 95, each chapter has associated with it an exclusionary note that would ordinarily preclude classification of the subject merchandise under the competing chapter.

See Note 1(t) to Section XI (excluding from this section, including Chapter 62, articles of Chapter 95); Note 1(e) to Chapter 95 (excluding “sports clothing . . . of textiles, of chapter 61 or 62”).

Under such circumstances, we must evaluate which heading, and if necessary, subheading, provides the more specific description of the merchandise before we examine the exclusionary notes associated with the applicable classification.

See Sharp Microelectronics Tech., Inc. v. United States, 122 F.3d 1446, 1450-51 (Fed. Cir. 1997) (noting that exclusionary notes play a complementary role to the rule of relative specificity and finding it improper to rely on an exclusionary section note before applying the rule of relative specificity between competing headings).

Resorting to the exclusionary note before applying the rule of specificity, as Customs did in its classification ruling, would yield the somewhat arbitrary result that the subject merchandise could be classified under different chapters based solely on which chapter the analysis began.

For instance, if Customs had started with Chapter 95 instead of 62 and properly concluded that the merchandise is classifiable as sports equipment, it would have arrived at a conclusion opposite to that reached in its original ruling, and found the hockey pants classifiable only under Chapter 95.

CONCLUSION

For the foregoing reasons, we reverse the decision of the Court of International Trade affirming Customs’ classification and hold that Bauer’s subject merchandise must be classified under subheading 9506.99.25.

It’s called “Mutually exclusive exclusionary notes”
Under such circumstances, we can not decide which exclusionary notes should be applied.
In this case, the court applied the relative specificity analysis under GRI 3(a) to resolve this classification dispute.

Source:casetext

 

A similar case is stated in WCO’s Compendium of Classification Opinion

Filed Under: Court case

Child carrier classified as “Bicycle part” or “Sheat”?(One way exclution)

2021-04-20 By Taichi Kawazoe

WeeRide Carrier classified as Bicycle part(HS:8714)or Sheat(HS:9401)?
This article is regarding the court case of “KENT INTERNATIONAL, INC., Plaintiff, v. UNITED STATES, Defendant..”

Source:Amazon

 

US Customs classified it as a Bicycle part(HS:8714.99)

8714 Parts and accessories of vehicles of headings 8711 to 8713
…
8714.99 Other: …
8714.99.80 Other

KENT INTERNATIONAL, INC., contends that it’s classifiable as Sheat(HS:9401.80)

9401 Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: …
9401.80 Other seats: …
9401.80.40 Other

1.Customs’s opinion

  • Defendant contends that the WeeRide Carrier fits under heading 8714 because it is
    an “accessory” to a bicycle.
  • Note 1(h) of Chapter 94 excludes “[a]rticles of heading 8714,” Source:WCO
  •  (“Note 1(h)”) prevents classification of the subject merchandise under heading 9401 therefore no relative specificity analysis is required (GRI3(a) )

2.Plaintiff’s opinion

  • WeeRide Carrier is also prima facie classifiable under subheading 9401.80
  • seats that is more specific than the subheading for a bicycle accessory
  • the court must apply the relative specificity analysis under GRI 3(a) to resolve this classification dispute
  • Note 1(h) to Chapter 94 does not “come into play unless and until a relative specificity analysis is performed

3.Court Opinion

The court disagrees. While there is ample case law to support the preclusive effect of an exclusionary note under GRI 1, Plaintiff fails to demonstrate that the court must conduct a relative specificity analysis under GRI 3 prior to applying an exclusionary note.

As previously noted, under GRI 1, the court relies on headings and chapter notes to classify merchandise. See Avenues in Leather, Inc., 423 F.3d at 1333.

If Note 1(h) is applicable, it would exclude the subject merchandise from classification under Chapter 94. See, e.g., id., 423 F.3d at 1333–34 (“Note 1(h) to Chapter 48 states that the Chapter does not cover ‘[a]rticles of heading 4202 (for example travel goods).’

Thus, if the articles are prima facie classifiable under Heading 4202, then applying Note 1(h), the articles are specifically excluded from classification under Heading 4820.”);
Midwest of Cannon Falls, Inc. v.

United States, 122 F.3d 1423, 1429 (Fed. Cir. 1997) (“Note 2(ij) to chapter 69 states that the chapter does not cover ‘Articles of chapter 95.’ Accordingly, the issue here is whether the items at issue prima facie are classifiable under heading 9505. If so, then pursuant to note 2(ij), chapter 69, the items cannot fall under chapter 69 and must be classified under chapter 95.”), superseded on other grounds as stated in WWRD US, LLC v. United States, 886 F.3d 1228 (Fed. Cir. 2018).

Plaintiff’s reliance on Sharp and Bauer to avoid the application of Note 1(h) under GRI 1 is misplaced.

In Sharp, the plaintiff argued that Customs incorrectly classified certain glass cells under HTSUS heading 9013, and contended that the merchandise was properly classified under HTSUS subheading 8473.30.40. 122 F.3d at 1447–48.

The Government maintained that the classification dispute should be settled by “Note 1(m) of Section XVI of the HTSUS, which provides that ‘[t]his section [which includes chapter 84 and thus subheading 8473.30.40] does not cover … Articles of Chapter 90 [including subheading 9013.80.60].’” Id. at 1448.

The Federal Circuit held that Note 1(m) alone could not resolve the disputed classification because the precise language of heading 9013 expressly required a relative specificity analysis. (9013 Heading: Liquid crystal devices not constituting articles provided for more
specifically in other headings); See 122 F.3d at 1450.

Sharp is inapplicable here as neither heading 8714 nor 9401 mandate a relative specificity analysis.

In Bauer, the court resolved a dispute over hockey pants and whether they were properly classified by Customs under HTSUS subheading 6211.33.00 or by the plaintiff under subheading 9506.99.25. See 393 F.3d at 1248. The court noted that Note 1(t) of Section XI to Chapter 62 excluded articles of Chapter 95 from being classified under Chapter 62 and Note 1(e) to Chapter 95 excluded “sports clothing . . . of textiles, of chapter 61 or 62.” Id., 393 F.3d at 1252 n.6. Due to these competing and mutually exclusive exclusionary notes, the court used a relative specificity analysis to determine the heading that provided the most specific description of the merchandise. Id. at 1252–53.

Unlike in Bauer, the resolution of the present classification dispute involves only one exclusionary note, i.e., Note 1(h). Accordingly, Bauer is inapplicable.

ADC, however, is instructive. In ADC, there was a dispute about the classification of the plaintiff’s fiber optic telecommunications network equipment as assessed by Customs under subheading 9013.80.90 or as claimed by the plaintiff under subheading 8517.62.00. The plaintiff argued that the merchandise at issue was prima facie classifiable under both headings and that the classification must be resolved under GRI 3. See ADC, 39 CIT at ___, 2017 WL 4708021 at *6.

The Government argued that the court should resolve the classification under GRI 1 “because the plaintiff’s optical devices are excluded from chapter 85 by Note 1(m) to Section XVI (which covers chapter 85, HTSUS), which provides: ‘this section does not cover … [a]rticles of Chapter 90.’” Id. (citation omitted). The court agreed that the relative specificity test under GRI 3 was not applicable, stating: “[s]imply put: as to which of chapter 90 and chapter 85 provides the ‘more specific’ heading on an article’s classification, there is no ‘comparison’ involved, because Note 1(m) renders GRI 3 inapplicable.” Id. Consequently, the court determined that the merchandise was classified under heading 9013. Id., 39 CIT at ___, 2017 WL 4708021 at *9.

The Court of Appeals affirmed, explaining: We start with the language of the heading, looking to the relevant section and chapter notes . . . . HTSUS Heading 8517 covers “[t]elephone sets, including telephones for cellular networks or for other wireless networks” and “other apparatus for the transmission or reception of voice, images or other data . . . .” Chapter 85 of the HTSUS is contained in Section XVI, and Note 1 to Section XVI provides that “[t]his section does not cover . . . (m) [a]rticles of [C]hapter 90.” Therefore, because the subject merchandise is classifiable in HTSUS Heading 9013, which is found in Chapter 90, . . ., it is not classifiable in Section XVI, in which HTSUS Heading 8517 is found. 916 F.3d at 1023–24.

As in ADC, the court here is faced with competing provisions where one heading has a note excluding merchandise classifiable in the competing heading.

CONCLUSION

Accordingly, because the WeeRide Carrier is classifiable under heading 8714, the court determines that Note 1(h) excludes the subject merchandise from being classified under heading 9401

For the foregoing reasons, the court concludes that Customs properly classified the WeeRide Carrier under HTSUS subheading 8714.99.80.

Source:CUSTOMS BULLETIN AND DECISIONS

Filed Under: Court case

Ziploc classified as Bags or Household goods?(GRI3(a) more difficult to satisfy)

2021-04-16 By Taichi Kawazoe

Ziploc classified as Bags(HS:3923.21)or Household goods(HS:3924.90)?
This article is regarding the court case of “S.C. JOHNSON & SON, INC., Plaintiff, v. UNITED STATES, Defendant.”

Wiredziploc0242

Source:wired

US Customs classified it as Plastic bags HS:3923.21

3923

Articles for the conveyance or packing of goods, of plastics;
stoppers, lids, caps and other closures, of plastics:
Sacks and bags (including cones):

3923.21

Of polymers of ethylene

S.C. JOHNSON contends that it’s classifiable as Household good HS:3924.90

3924

Tableware, kitchenware, other household articles and hygienic
or toilet articles, of plastics:

3924.90

Other:

1.Customs’s opinion

  • the subject merchandise are used for the packing and transportation of goods, which is consistent with articles defined in 3923.
  • the ultimate purchasers expect to use reclosable plastic bags for transporting, carrying, or packing food, personal items, merchandise, materials, or other items that fit within the interior space.
  • the marketing materials for the subject merchandise indicate that the sandwich bags are recognized in the trade for the conveyance or packing of goods.

2.Plaintiff’s opinion

  • subject merchandise are not actually used for packaging or conveyance of bulk or
    commercial items.
  • ultimate purchasers do not expect to use S.C. Johnson’s sandwich bags for the
    packaging or conveyance of bulk or commercial items, but instead,
    ultimate purchasers expect to use the sandwich bags in their homes.
  • The sandwich bags are designed in a manner consistent with household food storage.
  • consumers may “store mid-day snacks like fresh cut fruits, veggies,
    chips or pretzels in Ziploc Sandwich bags.
  • these products are sold in the areas of . . . stores where other household food storage containers are sold.

3.Court’s opinion

The court first considered the meaning and scope of HTSUS Heading 3923, “articles for the conveyance or packing of goods.” HTSUS Heading 3923. “Conveyance” is defined as “a means of carrying or transporting something.”

Webster’s Third New International Dictionary 499 (unabr. 1993). “Convey” is defined as “to bear from one place to another.” Id. “Packing” is defined as “to process and put into containers in order to preserve, transport, or sell.”

The American Heritage Dictionary of the English Language 1261 (4th ed. 2000); see also Webster’s Third New International Dictionary 1618 (unabr. 1993) (“[T]he act or process of preparing goods for shipment or storage.”). Because the terms of the heading contemplate a specific use (i.e., “conveyance or packing of goods”), this court concluded that HTSUS Heading 3923 is a principal use provision encompassing goods of plastic used to carry or to transport other goods of any kind.

And the court examined the tariff terms “household articles.” 42 CIT at __, 335 F. Supp. 3d at 1300–02; HTSUS Heading 3924. “Household” was defined as “the maintaining of a house,” “household goods and chattels,” “a domestic establishment,” or “of or relating to a household.” 42 CIT at __, 335 F. Supp. 3d at 1300–02 (citing Webster’s Third New International Dictionary 1096 (unabr. 1993). “Article” was defined as an “individual thing or element of a class; a particular object or item.” 42 CIT at __, 335 F. Supp. 3d at 1300–02 (citing The American Heritage Dictionary of the English Language 101 (4th ed. 2000)).

The Explanatory Note to HTSUS Heading 3924 provided further guidance for the court’s analysis. The Explanatory Note provided, in relevant part: “[t]his heading covers the following articles of plastics:
. . . (C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dustcovers (slipovers).” Explanatory Note 39.24.

The court found the reference in the Explanatory Note to “other household articles” helpful in defining the broad scope of the tariff terms, as the listed articles are all goods commonly found in the home.

The court concluded that the plain meaning of the tariff terms in HTSUS Heading 3924 was plastic goods of or relating to the house or household. Id.

Having concluded that the subject merchandise are prima facie classifiable under both HTSUS Headings 3923 and 3924, the court applies GRI 3, which provides, in relevant part, that: “when . . . goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: . . . [t]he heading which provides

the most specific description shall be preferred to headings providing a more general description.” GRI 3(a).
In determining which tariff provision is more specific, the court compares only the language of the headings, and looks to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty. Orlando Food Corp. v. United States, 140 F.3d 1437, 1440–41
(Fed. Cir. 1998).

HTSUS Heading 3923 is a use provision that specifies “the conveyance or packing” of goods. The subject merchandise must be used in a specific way to satisfy HTSUS Heading 3923, while the eo nomine provision of HTSUS Heading 3924 merely describes the article regardless of its use, and therefore HTSUS Heading 3923 has requirements that are more difficult to satisfy and describe the article with a greater degree of accuracy and certainty.

In addition, HTSUS Heading 3923 pertains to “articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics,” whereas HTSUS Heading 3924 encompasses “tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.” HTSUS Headings 3923, 3924.

The articles described in HTSUS Heading 3924 include a more diverse range of products with a wider range of characteristics than the articles described in HTSUS Heading 3923.

The Explanatory Notes support this reading, as section 39.23 of the Explanatory Notes indicate that the articles covered by HTSUS Heading 3923 include:

(a) Containers such as boxes, cases, crates, sacks and bags
(including cones and refuse sacks), casks, cans, carboys, bottles
and flasks. . .

(i) Cups without handles having the character of containers
used for the packing or conveyance of certain foodstuffs,
whether or not they have a secondary use as tableware or
toilet articles;
(ii) Bottle preforms of plastics. . .

(b) Spools, cops, bobbins and similar supports, including video or
audio cassettes without magnetic tape.
(c) Stoppers, lids, caps and other closures.

Explanatory Notes 39.23. By contrast, the corollary Explanatory Notes to HTSUS Heading 3924 include articles such as:

Tableware such as tea or coffee services, plates, soup tureens,
salad bowls, dishes and trays of all kinds, coffee-pots, teapots,
sugar bowls, beer mugs, cups, sauce-boats, fruit bowls, cruets,
salt cellars, mustard pots, egg-cups, teapot stands, table mats,
knife rests, serviette rings, knives, forks and spoons. . . .
Kitchenware such as basins, jelly moulds, kitchen jugs, storage jars,
bins and boxes (tea caddies, bread bins, etc.), funnels, ladles,
kitchen-type capacity measures and rolling-pins. . . . Other
household articles such as ash trays, hot water bottles,
matchbox holders, dustbins, buckets, watering cans,
food storage containers, curtains, drapes, table covers, and fitted
furniture dustcovers (slipovers). . . . [and] Hygienic and toilet articles.

Explanatory Notes 39.24 (A)–(D). The Explanatory Notes indicate that the range of products intended to be included in HTSUS Heading 3923, such as containers and cassettes, is narrower than the range of products intended to be included in HTSUS Heading 3924, which vary from tableware to toilet articles. Explanatory Notes 39.23 (a)–(c); Explanatory Notes 39.24 (A)–(D).

The court concludes that HTSUS Heading 3923 provides a more specific description than HTSUS Heading 3924. In accordance with GRI 3, the court concludes that the subject merchandise are classified under HTSUS Heading 3923.

CONCLUSION
For the foregoing reasons, the court concludes that Plaintiff’s plastic bags are classified under HTSUS subheading 3923.21.00. Judgment to be entered accordingly.

The remarkable point is that S.C. JOHNSON stated that Ziploc is not to be expected to use sandwich bags for the packaging or conveyance items outside the home, but instead, ultimate purchasers expect to use the sandwich bags in their homes.

If you love Ziplock, do not bring it to a park to have lunch! stay it at home!!!

Source:CUSTOMS BULLETIN AND DECISIONS

Filed Under: Court case

Image Table of HS Classification

2021-04-12 By Taichi Kawazoe

HS Classification Image Table

Ch.1 Live animals. Sec I notes  \  HS, Chapter note
Ch.2 Meat and edible meat offal. Sec I notes  \  HS, Chapter note
Ch.3 Fish and  other aquatic invertebrates. Sec I notes  \  HS, Chapter note
Ch.4  birds’ eggs; natural honey; edible products of animal Sec I notes  \  HS, Chapter note
 
Ch.5 Products of animal origin, not elsewhere specified Sec I notes  \  HS, Chapter note
Ch.6 Live trees and other plants Sec II notes \  HS, Chapter note
Ch.7 vegetables and certain roots and tubers. Sec II notes \  HS, Chapter note
Ch.8 fruit and nuts; peel of citrus fruit or melons. Sec II notes \  HS, Chapter note
 
Ch.9 Coffee, tea, maté and spices. Sec II notes \  HS, Chapter note
Ch.10 Cereals. Sec II notes \  HS, Chapter note
Ch.11 Products of the milling industry; malt; starches Sec II notes \  HS, Chapter note
Ch.12 Oil seeds and oleaginous fruits; miscellaneous grains Sec II notes \  HS, Chapter note
Ch.13 Lac; gums, resins and other vegetable saps and extracts. Sec II notes \  HS, Chapter note
Ch.14 Vegetable products not elsewhere specified Sec II notes \  HS, Chapter note
Ch.15 Animal or vegetable fats and oils and other products Sec III  \  HS, Chapter note
Ch.16 Preparations of meat, of fish or of crustaceans Sec IV notes \  HS, Chapter note
Ch.17 Sugars and sugar confectionery. Sec IV notes \  HS, Chapter note
Ch.18 Cocoa and cocoa preparations. Sec IV notes \  HS, Chapter note
Ch.19 Preparations of cereals, flour, starch or milk Sec IV notes \  HS, Chapter note
Ch.20 Preparations of vegetables, fruit, nuts or other plants. Sec IV notes \  HS, Chapter note
Ch.21 Miscellaneous edible preparations. Sec IV notes \  HS, Chapter note
Ch.22 Beverages, spirits and vinegar. Sec IV notes \  HS, Chapter note
Ch.23 Residues and waste from the food industries Sec IV notes \  HS, Chapter note
Ch.24 Tobacco and manufactured tobacco substitutes Sec IV notes \  HS, Chapter note
Ch.25 Salt; sulphur; earths and stone; plastering materials Sec V \  HS, Chapter note
Ch.26 Ores, slag and ash Sec V \  HS, Chapter note
Ch.27 Mineral fuels, mineral oils Sec V \  HS, Chapter note
Ch.28 Inorganic chemicals Sec VI notes \  HS, Chapter note
Ch.29 Organic chemicals Sec VI notes \  HS, Chapter note
Ch.30 Pharmaceutical products Sec VI notes \  HS, Chapter note
Ch.31 Fertilisers Sec VI notes \  HS, Chapter note
Ch.32 Tanning or dyeing extracts Sec VI notes \  HS, Chapter note
Ch.33 Essential oils and resinoids Sec VI notes \  HS, Chapter note
Ch.34 Soap, organic surface-active agents Sec VI notes \  HS, Chapter note
Ch.35 Albuminoidal substances; modified starches; glues Sec VI notes \  HS, Chapter note
Ch.36 Explosives; pyrotechnic products Sec VI notes \  HS, Chapter note
Ch.37 Photographic or cinematographic goods Sec VI notes \  HS, Chapter note
Ch.38 Miscellaneous chemical products Sec VI notes \  HS, Chapter note
Ch.39 Plastics and articles thereof Sec VII notes \  HS, Chapter note
Ch.40 Rubber and articles thereof Sec VII notes \  HS, Chapter note
Ch.41 Raw hides and skins Sec VIII \  HS, Chapter note
Ch.42 Articles of leather;bags Sec VIII \  HS, Chapter note
Ch.43 Furskins and artificial fur Sec VIII \  HS, Chapter note
Ch.44 Wood and articles of wood Sec IX \  HS, Chapter note
Ch.45 Cork and articles of cork Sec IX \  HS, Chapter note
Ch.46 anufactures of straw, of esparto or of other plaiting materials Sec IX \  HS, Chapter note
Ch.47 Pulp of wood or of other fibrous cellulosic material Sec X \  HS, Chapter note
Ch.48 Paper and paperboard; articles of paper pulp Sec X \  HS, Chapter note
Ch.49 Printed books, newspapers, pictures and other products Sec X \  HS, Chapter note
Ch.50 Silk Sec XI notes \  HS, Chapter note
Ch.51 Wool, fine or coarse animal hair Sec XI notes \  HS, Chapter note
Ch.52 Cotton Sec XI notes \  HS, Chapter note
Ch.53 Other vegetable textile fibres Sec XI notes \  HS, Chapter note
Ch.54 Man-made filaments Sec XI notes \  HS, Chapter note
Ch.55 Man-made staple fibres Sec XI notes \  HS, Chapter note
Ch.56 Wadding, felt and nonwovens; special yarns Sec XI notes \  HS, Chapter note
Ch.57 Carpets and other textile floor coverings Sec XI notes \  HS, Chapter note
Ch.58 Special woven fabrics; tufted textile fabrics Sec XI notes \  HS, Chapter note
Ch.59 Impregnated, coated, covered or laminated textile fabrics Sec XI notes \  HS, Chapter note
Ch.60 Knitted or crocheted fabrics Sec XI notes \  HS, Chapter note
Ch.61 Articles of apparel , knitted Sec XI notes \  HS, Chapter note
Ch.62 Articles of apparel , not knitted Sec XI notes \  HS, Chapter note
Ch.63 Other made up textile articles Sec XI notes \  HS, Chapter note
Ch.64 Footwear, gaiters and the like Sec XII \  HS, Chapter note
Ch.65 Headgear and parts thereof Sec XII \  HS, Chapter note
Ch.66 Umbrellas, walking-sticks Sec XII \  HS, Chapter note
Ch.67 articles made of feathers ;artificial flowers Sec XII \  HS, Chapter note
Ch.68 Articles of stone, plaster, cement Sec XIII \  HS, Chapter note
Ch.69 Ceramic products Sec XIII \  HS, Chapter note
Ch.70 Glass and glassware Sec XIII \  HS, Chapter note
Ch.71 precious or semi-precious stones Sec XIV \  HS, Chapter note
Ch.72 Iron and steel Sec XV notes \  HS, Chapter note
 
Ch.73 Articles of iron or steel Sec XV notes \  HS, Chapter note
Ch.74 Copper and articles thereof Sec XV notes \  HS, Chapter note
Ch.75 Nickel and articles thereof Sec XV notes \  HS, Chapter note
Ch.76 Aluminium and articles thereof Sec XV notes \  HS, Chapter note
Ch.78 Lead and articles thereof Sec XV notes \  HS, Chapter note
Ch.79 Zinc and articles thereof Sec XV notes \  HS, Chapter note
Ch.80 Tin and articles thereof Sec XV notes \  HS, Chapter note
Ch.81 Other base metals; articles thereof Sec XV notes \  HS, Chapter note
Ch.82 cutlery, spoons and forks of base metal Sec XV notes \  HS, Chapter note
Ch.83 Miscellaneous articles of base metal Sec XV notes \  HS, Chapter note
Ch.84 machinery and mechanical appliances Sec XVI notes \  HS, Chapter note
Ch.85 Electrical machinery and equipment Sec XVI notes \  HS, Chapter note
Ch.86 Railway or tramway locomotives Sec XVII notes \  HS, Chapter note
Ch.87 Vehicles and parts Sec XVII notes \  HS, Chapter note
   
Ch.88 Aircraft, spacecraft, and parts thereof Sec XVII notes \  HS, Chapter note
Ch.89 Ships, boats and floating structures Sec XVII notes \  HS, Chapter note
   
Ch.90 Optical, checking,medical or surgical instruments Sec XVIII \  HS, Chapter note
Ch.91 Clocks and watches Sec XVIII \  HS, Chapter note
Ch.92 Musical instruments Sec XVIII \  HS, Chapter note
Ch.93 Arms and ammunition Sec XIX \  HS, Chapter note
Ch.94 Furniture; bedding, lamps Sec XX \  HS, Chapter note
Ch.95 Toys, games and sports requisites Sec XX \  HS, Chapter note
Ch.96 Miscellaneous manufactured articles Sec XX \  HS, Chapter note
 
Ch.97 Works of art, collectors’ pieces and antiques Sec XXI notes \  HS, Chapter note

Source:European Union Website :U.S. Customs and Border Protection

Filed Under: HS Classification

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