WCO Releases Latest Changes to Tariff Classification Decisions, Explanatory Notes
The World Customs Organization on Dec. 4 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 56th session of the Harmonized System Committee (HSC) in September (here). Importers or exporters should verify implementation of these decisions in the relevant country before relying upon them, said the WCO.
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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 56th Session:
| Subheading | Article Description |
|---|---|
| Separate | Pizza topping made of mozzarella cheese (76% by weight), spices and oils (about 2% by weight) and pepperoni (22%) by weight, packaged together in a plastic bag with the pepperoni and mozzarella divided by a loose piece of wax paper. The mozzarella (0406.10) and pepperoni (1501.00) are to be classified separately. |
| 3004.90 | A viscoelastic solution consisting of sodium hyaluronate from fermentation (1%) in pre-filled syringes for injection into the joint cavity. |
| 3004.90 | A viscoelastic solution consisting of sodium hyaluronate from fermentation (2%) in pre-filled syringes for injection into the joint cavity. |
| 3005.90 | Gauze, made of woven fabric of 100% absorbent cotton, of plain weave construction, packed for sale in rolls 90 meters in length and 0.9 meters in width (folded in the middle with an apparent width of 45 cm), intended for hospital use and not sterilized. |
| 5704.90 | Electrically warmed carpet of textile materials (176 cm long x 88 cm wide x 6 mm think) consisting of a resistance wire sandwiched between two layers of needleloom felt of polyester, and a control device. The product has two temperature settings, 35 and 45 degrees celsius. The package contains a warning notice that the product should not be used as an electric carpet without covering. |
| 5705.00 | Electrically warmed carpet of textile materials (90 cm long x 45 cm wide x 1 cm thick) consisting of a resistance wire sandwiched between two layers of polyester pile knitted fabric and a polyurethane and a polyester lining. The product is used as a carpet and has two temperature settings, 40 and 50 degrees celsius. The product is designed to be placed on the floor by the user. |
| 7607.20 | Reflective insulation consisting of two layers of aluminum foil (16% by weight) laminated to both sides of a polyethylene air bubble wrap (84% by weight), presented in rolls, intended to be cut according to the user's needs and installed on the inside of a wall, ceiling or floor as insulation. |
| 8466.10 | Telescopic arm tool holder accessory designed for use in conjunction with pneumatic rakes to facilitate harvesting, or with pneumatic secateurs and saws to prune fruit trees. |
| 8467.19 | Pneumatic rake, non-rotary, which facilitates harvesting. |
| 8467.29 | Electric rake, which facilitates harvesting |
| 8517.62 | "Smart watches" worn on the wrist that, one paired with a device, are capable of showing the time, playing music, making and receiving phone calls, and viewing emails and notifications. |
| 8525.80 | Digital camera integrated into a "quadcopter" drone with a remote controller, range extender and a smartphone mount. |
| 8701.90 | Six-wheeled motor vehicle with four rear wheels and two front wheels, a 138 or 160 hp diesel engine and a maximum speed of 40 km/h, designed to pull semi-trailers. |
| 8703.10 | Four-wheeled vehicles that can carry six people, with a battery-powered electric motor, weighing 681 kg and with a maximum speed of 27.3 km/h, intended for use as a utility vehicle in locations like camp sites and theme parks which are not suitable for road traffic. |
| 8703.10 | Four-wheeled vehicle that can carry eight people, with an 11.5 hp internal combustion engine, weighing 681 kg and with a maximum speed of 27.3 km/h, intended for use as a utility vehicle in locations like camp sites and theme parks which are not suitable for road traffic. |
| 9401.71 | Infant rocking chair for toddlers with a textile upholstered cover over a metal frame, that can also be locked into a non-rocking position. |
| 9401.71 | Baby seat with an upholstered covering over a metal frame, incorporating a vibration mechanism, a sound system, and a removable toy bar. It is designed for a baby until it is able to sit upright. |
| 9401.71 | Seat for babies that consists of a padded seat ring that is suspended by three covered springs from three taller steel posts. |
| 9401.71 | Swing-seat for babies, activated by batteries and with six different speeds. |
| 9405.40 | Lamp in the form of a LED downlight, constructed from machined aluminum housing with attached mounting plate and an integrated thermal management system. |
| 9617.00 | Double-walled stainless steel vacuum insulated thermal flask with a capacity of 1.5 liters. |
Additional Classification Decisions (here)
The committee also made tariff classification decisions at the 56th session in September. These decisions may be adopted into the Compendium of Classification Opinions at the next session:
| Subheading | Article Description |
|---|---|
| 0307.99 | Powder of freeze-dried cuttle fish intended for use in food preparations. |
| 2106.90 | Powdered alcohol in the form of dried white powder obtained from a spray-dried blend consisting of ethyl alcohol (30.5 %) and dextrin (69.5 %), and having a moisture content of 2.5 (± 1.5) % by weight, easily soluble in water and is intended to be used in foods and drinks. |
| 2106.90 | Sweetened liquid cream with a creamlike color, which may be used in baking as substitute for whipped cream for decoration and filling of cakes, desserts, mousses, etc. The product may be whipped up (increases the volume by at least 350%). |
| 3208.10 | Solution of modified alkyd resins in white spirit used for the manufacture of varnishing and painting products, consisting of 93.95% by weight of white spirit and 6.05% by weight alkyd resins. The preparation is supplied in metal drums of 200 liters or in bulk road tankers or rail tank cars. |
| 3208.10 | Solution of modified alkyd resins in white spirit used for the manufacture of varnishing and painting products, consisting of 98.4% by weight of white spirit and 1.6% by weight alkyd resins. The preparation is supplied in metal drums of 200 liters or in bulk road tankers or rail tank cars. |
| 3208.10 | Solution of modified alkyd resins in white spirit used for the manufacture of varnishing and painting products, consisting of 98.88% by weight of white spirit and 1.12% by weight alkyd resins. The preparation is supplied in metal drums of 200 liters or in bulk road tankers or rail tank cars. |
| 3302.90 | Product for use as a raw material in the production of perfume, eau de Cologne or toiletry, comprising 99.47% ethyl alcohol, 0.5% odoriferous substances, 0.02% diethyl phthalate, and 0.003% brilliant green. |
| Separate | Two piece garment for women, both pieces made of a light-weight knitted fabric of 87% polyester and 13% elastane, with a long-sleeved garment designed to cover the upper body, without collar, hemmed on the sleeves and on the bottom (6109.90), and a garment designed to cover the lower body with ankle-length hemmed legs and an elasticated waistband (6104.63) |
| 6307.90 | Child Carrier designed for carrying a child in a seated position on an adult’s back. The design features a slim-line frame, fully padded back system as well as an anchor point for safety. It resembles a normal daysack or backpack however opening the main compartment reveals a child seat to carry a child when out and about. |
| 6307.90 | Baby Carrier (100 % cotton canvas exterior and 100 % sateen cotton lining) for carrying a growing child from newborn up to a maximum weight load of approximately 20 kg, The product is equipped with a sturdy waist belt and padded, form-fitting shoulder straps to make it comfortable for carrying a growing child. The carrier can be used in four ways: as a front carrier with baby facing forwards or backwards, as a hip carrier, and as a back carrier. |
| 69.12 | Laundry ball consisting of two perforated casings of plastics fitted together to form a special shaped “ball” which contains two magnets and four types of small ceramic “pellets” (beads, intended to be used in a washing machine to clean clothes by physical process. |
| 8419.39 | An evaporator and dryer, in the form of an integrated system, for processing the wet waste obtained in the distillation process of ethyl alcohol. The equipment, imported together disassembled, produces DDGS (Dried Distillers Grains with Solubles), the secondary product of the industry of ethyl alcohol production. |
| 9403.20 | Audio-visual floor stand of aluminum, for flat panel (plasma and LCD) televisions made of aluminum, also known as a conference TV cart, which can be used in conference rooms, classrooms, boardroom meetings, training rooms, trade shows, marketing events, etc. |
| 9403.20 | Audio/video floor stand for flat panel (plasma and LCD) televisions, also known as a "wide body TV cart", constructed from heavy gauge steel and durable hardware. |
| 9506.91 | Hop balls designed to foster children’s coordination and balance, by combining amusement and healthy motor activity. |
Changes to WCO Explanatory Notes (here)
The Harmonized System Explanatory Notes are published by WCO in 5 volumes (2012 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 56th session (changes to English version only):
| Heading | Page |
|---|---|
| 0305 | I-0305-2 |
| Chapter 5 | I-5-1 |
| 0511 | I-0511-2 |