Classification Example

In order to reduce supply chain costs, proper HS Tariff Classification needs to be
taken, when it comes to adopting CTC method.

In this article, I’m going to introduce how “Sunshade” is classified by the
customs across the world from each country’s Advanced ruling database.

Those information will be a great help to understand how customs might consider to classify.

German Customs case

Reference:DE22021/14-1
Classified HS code : 6303.12
Issuing date : 2015-01-21

Sunblind,  extendable loud application with a width of 45 cm and 50 cm, – thickness of an approximately 0.3 mm, monochrome warp aloud request 100% nylon (synthetic fibers), – mounted on a retractor base metal, which is located in a rail of base metal, – complained at the bottom with a rod of base metal and secured with Velcro and a suction cup made of plastic, – made up by joining together, – for attachment to a Car wheel with two suction cups made of plastic equipped – no classification as an accessory for cars in the position of 8708, since the product is referred to as indoor blind at the position 6303 in more detail, – with regard to the use of the goods as an inner shade (sun protection), the knitted fabric is essential character.

Therefore it’s classified to “Interior blind of textile materials, knitted fabrics made of synthetic fibers”(HS code 6303.12)

Retrieved from:European Union Website

France Customs case

Reference: FR-PRO-2007-000391-02
Classified HS code : 6303.12
Issuing date : 2008-09-25

Textile product preassembled, as sun visor of rectangular wound occurring in a metal structure, driven by spring. the curtain is made from a fabric of hosiery knitting kept a tight plastic base with a hook. this product is intended to be attached to a motor vehicle rear track. length: 74 cm

It’s classified as “Interior blind of textile materials, knitted fabrics made of synthetic fibers”(HS code 6303.12) because the knitted fabric is considered an essential character.

Retrieved from:European Union Website

German Customs case

Reference: DEB/775/08-1
Classified HS code : 8708.29
Issuing date :2008-04-07

Recognizable accessories of bodies for motor vehicles of headings 8701 to 8705, not intended for industrial assembly under customs control, the so-called sun protection in an oblique form. The product (38 x 65 cm) consists of a bent wire spring steel frame that is covered with a black wrinkle-free, perforated polyester knits and skirts. The collapsible to 20 cm in diameter Car sunshade can be attached with suction cups made of plastic on the rear side windows of a car. It is made precisely for the rear side windows of passenger cars and is due to its sloping tapered shape recognizable as accessories for motor vehicles constitutes Goods (2 piece sun protection and 4 suction cups) is packed in a polyethylene bag for retail sale.

Since this item is made precisely for the rear side windows of passenger cars, it belongs to “Parts for motor vehicles”(HScode 8708.29)

Retrieved from:European Union Website

Spain customs Customs case

Reference:ES-2013-000327-0127/13
Classified HS code : 8708.99
Issuing date :2013-05-17

Sunshade with a rectangular shape and dimensions of 110 x 60 cm, consisting of a plastic layer (40%), a layer of cardboard (50%), coated on both sides by aluminum foil and welt around the edge.It is designed to be placed on the windshields of vehicles leading corners rounded, save a cutout for the rear view mirror two velcro straps and three elastic loops. It is used to protect vehicles from the sun.

Since this item can not be classified as textile products, It belongs to “Other parts and accessories for motor vehicles”.(HScode 8708.99)

Conclusion

When it comes to classifying “Sunshade”, Several decisions are made depending on the country and type of “Sunshade”.
With detailed information about the item, a careful investigation should be needed.

In order to reduce supply chain costs, proper HS Tariff Classification needs to be
taken, when it comes to adopting CTC method.

In this article, I’m going to introduce how “Bushing” is classified by the
customs across the world from each country’s Advanced ruling database.

Those information will be a great help to understand how customs might consider to classify.

German Customs case

Reference:DE16712/14-1
Classified HS code : 8708.80
Issuing date : 2015-04-09

Subframe bushing for a vehicle、so-called metal sleeve Part Number：FOC40004420002M / 0060-070-0010、Photo see Annex、 – consisting of a cylindrical sleeve with a height of 75.7 mm and a diameter of 69.9 mm、 – at one end, with a beveled edge（beveled edge） – at the other end with an outwardly bent edge（collar） – used by the applicant to the subframe bushing of attenuation – Recognizable Part for predominant use in suspension systems of motor vehicles.

Therefore it’s Classified to “Suspension systems and parts thereof” (HScode8708.80)

Retrieved from:European Union Website

Italy Customs case

Reference:ITBTIIT-2017-608M-222100
Classified HS code : 7307.99
Issuing date : 2018-03-12

bushing for a flexible tubes (ferrule). the product is made of carbon steel and is a cylindrical form. the bushing inside his present a necessary profile to create a coupling of form between it, flexible hose and cannotto. the windows present inside are parallel and have a trapezoidal profile. the product, according to the model, differentiates in diameters and lengths.

Retrieved from:European Union Website

This item belongs to “parts of general use” , no particular function to be adopted any apparatus.
Therefore it’s classified to “Steel Tube or pipe fittings”(HScode 7307.99)

German Customs case

Reference:DEHH/863/07-1
Classified HS code : 3926.90
Issuing date :2007-04-12

“Bushing”; Approximately 5 cm large, slightly conical shaped hollow cylinder (bottom diameter: 24 mm, top diameter: 20 mm, wall thickness: 3 mm) from a plastic material as defined in Note 1 to Chapter 39 (polyamide according to information provided by the applicant). Goods threaded serves as a connecting element between a so-called floor mop and a stem.

Retrieved from:European Union Website

This item belongs to “parts of general use”.
Therefore based on its material, it’s classified to “Other articles of plastics”(HScode 3926.92)

Czech Republic Customs case

Reference:CZ14-0027-2006
Classified HS code : 4016.93
Issuing date :2006-02-14

Bushing of vulcanized rubber.  black rubber ring with an inside diameter of 8 mm and an outer diameter of about 15 mm, the perimeter of the U-profile.  Used to protect cables, led through the holes in different materials (eg metal, plastic).

This item belongs to “gaskets, washers and other seals”.
Therefore based on its material, it’s classified to “Rubber products”(HScode 4016.93)

German Customs case

Reference:DE7472/14-1
Classified HS code : 7608.20
Issuing date :2014-06-10

AluminiumrohrBei of the goods is a concentric hollow cylinder with an over the whole length of approximately 360 mm constant circular cross-section with uniform wall thickness（pipe）.
The outer diameter is about 40 mm. According to the information、there is a tube made of various aluminum alloys with aluminum content predominant by weight、manufactured by extrusion.

Retrieved from:European Union Website

Since this item is just a hollow cylinder, it’s classified to “Aluminium tubes and pipes”
even though it’s going to be used as “Bushing” after processing in importing country.

When it comes to classifying a “Bushing”, It is important to consider how this product fits for apparatus.
It seems that just adjusting its shape is not enough to be considered as  “Parts of something”, there might be needed to be shaped directly equipped for apparatus to be considered as “Parts”.
Otherwise, it’s classified depending on its material.