Parts, Accessories Or Complete Articles? How To Classify Components Under The HS

Parts, accessories or complete articles? The decision sequence for classifying components under the HS: Section XVI notes, parts of general use, GRI 2(a).

The HS does not treat parts as a coherent category, and that is deliberate. Some chapters carry dedicated parts headings. Some notes send parts to be classified with the machine they belong to. Some notes remove parts from the section entirely. And many goods a manufacturer calls parts are named in headings in their own right, so they are never classified as parts at all. What follows is the sequence that resolves those cases, and what to record so it holds across a catalogue.

A gearbox, a hex bolt, a filter cartridge and a moulded carrying case can arrive on one purchase order, described on one invoice as "parts". Under the Harmonized System they land in four different chapters, on four different bases of reasoning, potentially at four different duty rates. The word "part" on the invoice determines none of it.

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New York, Business, Parts, Accessories Or Complete Articles? How To Classify Components Under The HS
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