ANALYSIS OF SECTION XVII OF THE HS NOMENCLATURE

ANALYSIS OF SECTION XVII OF THE HS NOMENCLATURE

An analysis of Section XVII of the Harmonized System (HS) Nomenclature, which covers vehicles, aircraft, vessels, and associated transport equipment, reveals a structured classification system governed by a series of detailed notes. These notes define the scope of the section, establish rules for classifying parts and accessories, and provide specific guidance for special types of vehicles.

Note 1: General Exclusions

This note clarifies that Section XVII does not include certain articles, even if they resemble transport equipment. Specifically excluded are:

1. Articles of heading 95.03, which covers tricycles, scooters, pedal cars, and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-scale (“scale”) models and similar recreational models, working or not
2. Articles of heading 95.08, which includes travelling circuses and travelling menageries; travelling theatres; fairground amusements and water park amusements; shooting galleries.
3. Bobsleighs, toboggans, and similar items, which are classified under heading 95.06.

 

Note 2: Exclusions for “Parts” and “Parts and Accessories”

This is a critical note that lists numerous items that are not to be classified as “parts” or “parts and accessories” under Section XVII, even if they are identifiable as being for vehicles or aircraft. The classification of these items is directed to other sections or chapters based on their nature or material.

Key Excluded Categories and Examples:

1.Joints, Washers, and Rubber Articles: Includes items like gaskets and washers made of any material, which are classified based on their constituent material or in heading 84.84. Also excluded are articles of vulcanized rubber (other than hard rubber), such as mudguard flaps and pedal covers, which fall under heading 40.16.

Example: Mudguard-flaps and pedal covers made of vulcanized rubber are classified under heading 40.16.

 

2.Parts of General Use: This refers to items made of base metal (as defined in Note 2 to Section XV) or similar goods of plastics (Chapter 39).

Example: Items such as nails, bolts, nuts, washers, cotters, cotter-pins, and springs (including leaf springs for vehicles) are excluded. Cable and chain are also excluded, unless they are specific items like brake or accelerator cables suitable for vehicles of Chapter 87.

Example: Fittings for vehicle coachwork like ornamental beading strips, hinges, door handles, grip bars, foot rests, window opening mechanisms, number plates, and nationality plates are also excluded and fall under Chapter 83 for base metals or Chapter 39 for plastics.

Example: Bolts, nuts, screws, springs (including leaf springs for vehicles), and washers are considered parts of general use and are classified in Chapters 73 to 81 if made of base metal, or Chapter 39 if plastic.

(c) & (d) Tools and Miscellaneous Base Metal Articles: Articles from Chapter 82 (Tools) and articles of heading 83.06 (like bells for bicycles) are excluded.

This category excludes articles from Chapter 82 (tools), such as spanners and wrenches.

It also excludes articles of heading 83.06, with bells for cycles cited as an example.

 

(e) & (f) Machinery and Electrical Equipment: A broad range of mechanical and electrical items are excluded.

Example (Mechanical): Engines (headings 84.07 to 84.12), pumps (heading 84.13 or 84.14), air-conditioning machines (heading 84.15), and lifting machinery like jacks (heading 84.25) are excluded from being classified as “parts” in this section. Radiators for the vehicles of this section are a specific exception and remain classified within the section.

Machines, Mechanical Appliances, and their Parts (Headings 84.01 to 84.79):

A broad range of machinery is excluded, with the exception of radiators for the articles of Section XVII.

Examples:

1. Engines of all kinds, including those with gear boxes (headings 84.07 to 84.12).
2. Pumps, compressors, and fans (heading 84.13 or 84.14).
3. Air-conditioning machines (heading 84.15).
4. Fire extinguishers and mechanical appliances for spraying liquids or powders (heading 84.24).
5. Lifting and handling machinery, such as hoists and jacks (heading 84.25, 84.26, 84.28, 84.30 or 84.31).
6. Windscreen wiping mechanisms (heading 84.79).
7. Articles of heading 84.81 and 84.82 are excluded.
8. Taps, cocks, valves (like radiator drainage taps and inner-tube valves) of heading 84.81, and ball or roller bearings of heading 84.82.
9. Articles of heading 84.83 are excluded if they are integral parts of engines or motors.
10. Crankshafts, camshafts, and flywheels are classified in heading 84.83.

 

Electrical Machinery and Equipment (Chapter 85

Examples

1. Starter motors and sparking plugs (heading 85.11), electrical lighting and signalling equipment for motor vehicles (heading 85.12), radio receivers (heading 85.27), and wiring sets (heading 85.44) are all classified in Chapter 85, not as vehicle parts in Section XVII.

 

2. Electric motors and generators of heading 85.01 or 85.04.
3. Electromagnets, electromagnetic clutches, and brakes of heading 85.05.
4. Electric accumulators (heading 85.07).
5. Electrical ignition or starting equipment, such as sparking plugs and starter motors (heading 85.11).
6. Electrical lighting or signalling equipment for cycles or motor vehicles (heading 85.12).
7. Electric heating units for vehicles (heading 85.16).
8. Radio transmitters and receivers (heading 85.25 or 85.27).
9. Sealed beam lamp units of heading 85.39.
10. Insulated electric wire and cable, including wiring sets (headings 85.44 to 85.48).

 

(g), (h), (ij) Instruments, Clocks, and Arms: Articles from Chapter 90 (e.g., navigational instruments, taximeters) , Chapter 91 (e.g., instrument panel clocks) , and Chapter 93 (Arms) are excluded.

Instruments and Apparatus of Chapter 90:

Examples:

1. Navigational instruments and appliances (heading 90.14).
2. Revolution counters, taximeters, speed indicators, and tachometers (heading 90.29).
3. Measuring or checking instruments, appliances, and machines of heading 90.31.

 

(k) Luminaires and Lighting Fittings: Headlamps for aircraft or trains are classified in heading 94.05. Note that electrical lighting equipment for motor vehicles is specified in heading 85.12.

(l) Brushes: Brushes used as parts of vehicles, such as those for road sweepers, are classified in heading 96.03.

 

Other Excluded Items:

Clocks, including instrument panel clocks (Chapter 91).

Arms (Chapter 93).

Luminaires and lighting fittings, such as headlamps for aircraft or trains (heading 94.05).

Brushes used as parts of vehicles, such as those for road sweeper lorries (heading 96.03).

 

Note 3: The “Solely or Principally” Use Criterion

This note establishes a fundamental rule for the classification of parts and accessories in Chapters 86 through 88. For a part or accessory to be classified in these chapters, it must be suitable for use solely or principally with the vehicles or equipment of those chapters.

Principle: If a part or accessory could potentially be classified in Section XVII and another section, its principal use determines its final classification.

Example: Steering gear, braking systems, and wheels might be used on a mobile crane (a machine of Chapter 84) but are virtually identical to those used on lorries (Chapter 87). Since their principal use is with lorries, they are classified as parts in Section XVII.

Principle for Multiple Vehicle Types: If a part is suitable for more than one type of vehicle within the section (e.g., on cars, aircraft, and motorcycles), it should be classified under the heading for parts of the vehicle with which it is principally used.

Note 4: Specially Constructed Vehicles

This note provides clear classification instructions for vehicles designed to operate in multiple environments:

1. Vehicles made to travel on both road and rail are classified in Chapter 87 (Vehicles other than railway or tramway rolling-stock).
2. Amphibious motor vehicles are also classified in the appropriate heading of Chapter 87.
3. Aircraft specially constructed to also be used as road vehicles are classified in Chapter 88 (Aircraft, spacecraft, and parts thereof).

Note 5: Air-Cushion Vehicles (Hovercraft)

This note directs the classification of air-cushion vehicles based on the surface they are designed to travel over:

1. Hovertrains: Classified in Chapter 86 (Railway or tramway locomotives, etc.).
2. Land or both Land and Water: Classified in Chapter 87.
3. Water: Classified in Chapter 89 (Ships, boats, and floating structures).

Parts and accessories for these vehicles follow the classification of the vehicle itself.

General Explanatory Notes on Parts and Accessories

The general notes reiterate and synthesize the rules for classifying parts and accessories, emphasizing three conditions that must all be met for an item to be classified as a part or accessory in Chapters 86 to 88.

1. They must not be excluded by Note 2: As detailed above, a long list of items like general-use bolts, engines, and electrical equipment are excluded.
2. They must be suitable for use solely or principally with articles of Chapters 86 to 88: This is the criterion from Note 3.
3. They must not be more specifically included elsewhere in the Nomenclature: Even if an item is an identifiable vehicle part and not excluded by Note 2, it will be classified in another chapter if a more specific heading exists for it there.

Examples of Parts Excluded for Being More Specifically Covered Elsewhere:

• Rubber Tyres and Inner Tubes: Classified in headings 40.11 to 40.13.
• Unframed Safety Glass: Classified in heading 70.07, even if shaped for a specific vehicle.
• Rear-view Mirrors: Classified in heading 70.09 or Chapter 90.
• Vehicle Seats: Specifically provided for in heading 94.01.