WCO Releases Latest Changes to Tariff Classification Decisions, Explanatory Notes
The World Customs Organization on June 3 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 57th session of the Harmonized System Committee (HSC) in March (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 57th Session:
| Subheading | Article Description |
|---|---|
| 0307.99 | Powder of freeze-dried cuttle fish intended for use in food preparations. |
| 2106.90 | Powdered alcohol 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. The powder is easily soluble in water and is intended to be used in food preparations. |
| 2106.90 | Non-dairy liquid cream, consisting mainly of water, hardened vegetable oil and sugar, which may be used in baking as substitute for whipped cream for decoration and filling of cakes, desserts, mousses, etc. |
| 2911.00 | Peroxyketals |
| 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. |
| 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. |
| 3302.90 | Product for use as a raw material in the production of perfume, eau de Cologne or toiletry, consisting of 99.47% ethyl alcohol, 0.5% odoriferous substances, 0.02% diethyl phthalate, and 0.003% brilliant green. |
| 3824.90 | Mixture, intended for use as a sugar substitute in the production of dietary preparations, pharmaceutical products, cosmetics, or chewing gum, consisting of maltitol (50-55% by weight), sorbitol (less than 8 % by weight), water and trace amounts of reducing sugars (less than 0.2 % by weight). The mixture is obtained from potato or corn starch by partial catalytic hydrogenation of maltose syrups or high maltose syrups. |
| 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 t-shirt 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 elastic waistband (6104.63) |
| 6307.90 | Child carrier, consisting of a textile seat attached to an aluminum frame, designed for carrying a child in a seated position on an adult’s back. It has a maximum weight load of 20 kg. When the child has been removed, it can be zipped back up and worn as a rucksack. |
| 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 to carry a child in several positions. |
| 6912.00 | Laundry ball, with a diameter of about 10 cm, consisting of two perforated casings of plastics fitted together, which contains two magnets and four types of small ceramic pellets. The ball is intended to be used in a washing machine to clean clothes by physical process. |
| 9403.20 | Audio-visual floor stand 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. The stand is presented unassembled. |
| 9403.20 | Audio/video floor stand made of heavy gauge steel, also known as a "wide body TV cart", presented unassembled. |
| 9506.91 | Jump balls with a soft one-piece handle, of plastics, presented in three versions, with 45 cm, 55 cm or 66 cm of diameter. The recommended maximum weight of the user is 45 kg, 70 kg and 90 kg, respectively |
Additional Classification Decisions (here)
The committee also made tariff classification decisions at the 57th session in March. These decisions may be adopted into the Compendium of Classification Opinions at the next session:
| Subheading | Article Description |
|---|---|
| 1515.90 | Arachidonic acid oil, in the form of natural mixed glyceride which goes through fungi fermentation, centrifugation and refining. The oil is composed of 95-98% triglyceride, 2-5% diglyceride and monoglyceride. The product is a liquid at room temperature, and it turns into solid form under four degrees celsius. It is dissolvable in organic solvent such as hexane or petroleum ether, but not dissolvable in water. |
| 2009.89 | Coconut water obtained from green coconuts (99.95%) with added sugar of 0.05% (to control taste between different batches of coconuts). The water is naturally coconut flavored. The water is bottled in 290 ml glass bottles with 24 bottles packed in a carton. |
| 2106.90 | Rose hip juice concentrate, with a Brix value of 65, made of 100% rose hips. The product is used as a raw material for the manufacture of beverages and foodstuffs, and is put up in aseptic bags weighing 250 kg. |
| Chapters 28, 29, 30, 35 and 39 | Certain INN products, including dianexin, relamorelin and transcrocetin. |
| 3917.21 | Perforated tubes wall thicknesses ranging from 0.65 to 1.15 mm, made of polyethylene, with a round internal cross section and equipped with built in plastic drippers at specific distances on the inner side. It is especially designed and equipped to be used as a surface network in drip irrigation systems. The drippers have zigzags which might vary according to the type of plants to be irrigated. |
| 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 of plastics through which the waste is thrown, and a handle. This article is intended for the collection of sharp hospital waste |
| 3926.90 | Fully-formed, decorated, artificial fingernails, of plastics. Users adhere the plastic fingernails to the top of their own fingernails by using glue. The artificial fingernails will remain in place for approximately 7 to 10 days, after which they are intended to be discarded. |
| 3926.90 | Fully-formed, decorated, artificial fingernails of plastics, presented in a set for retail sale with other components (e.g., glue, applicator tool, buffer, etc.). Users adhere the plastic fingernails to the top of their own fingernails by using glue. The artificial fingernails will remain in place for approximately 7 to 10 days, after which they are intended to be discarded. |
| 8479 | A cold isostatic press, which is an automated free-mould (wet bag) isostatic pressing system for producing articles by sintering various materials. |
| Separate | Self-powered, pedestrian controlled machine with one driving axle, a 4.8 Kw spark-ignition internal combustion engine, fuel tank and handle bar type steering. The machine is presented disassembled and together with two wheels with tires, 4-4 blades (2+2) and disc dry land blade, in a single box. The tilling machine should be classified in subheading 8432.29, and the propelling unit in subheading 8701.10. |
| Separate | Self-powered, pedestrian controlled machine with one driving axle, a 5.4 Kw spark-ignition internal combustion engine, fuel tank and handle bar type steering and a two-output shaft. The machine is presented disassembled and together with two wheels with tires, 4-4 blades (2+2) and disc dry land blade, in a single box. The tilling machine should be classified in subheading 8432.29, and the propelling unit in subheading 8701.10. |
| 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 | A set of electrically-propelled railway coaches in distributed traction system, also called an Electric Multiple Unit (EMU) used for an urban railway. The product consists of two motorized “M-cars” and one trailer “T-car”. Each carriage is 22.6 m long, 2.9 m wide and 3.8 m high. 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 to DC and send it to an inverter. The inverter changes the DC into three-phase AC to activate the electric motors. |
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 57th session (changes to English version only):
| Heading | Page |
|---|---|
| GRI 3(b) | GIR 6 |
| Chapter 3 | I-3-2 |
| 2909 | VI-2909-4 |
| 2911 | VI-2911-1 |
| 2937 | VI-2937-1, VI-2937-17 |
| Chapter 29 | VI-29-Annex-10 |
| 3005 | VI-3005-1. |
| 7020 | XIII-7020-1 |
| 7310 | XV-7310-1 |
| 7612 | XV-7612-1 |
| Chapter 87 | XVII-8701-2 |
| 9401 | XX-9401-1 |
| 9503 | XX-9503-4 |
| 9506 | XX-9506-2 |
| 9617 | XX-9617-1 |