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 “Staring wheel cover” is classified by the
customs across the world.
Those classifying records are retrieved from each country’s Advanced ruling database.
Those information will be a great help to understand how customs might consider to classify.
Table of Contents
German Customs case
Reference:DE9149/15-1
Classified HS code : 8708.94
Issuing date : 2015-05-19
Five different leather blanks（according to the request made of cowhide）stamped by stencils of leather hides, provided at the edges with holes for sewing are on a foamed cellular plastic for padding glued equipped steering wheel skeleton of magnesium and additionally sewn on arises is recognizable as work in progress, not yet composite part of a steering wheel for motor vehicles.redeploying is excluded due to the special blank（not a commodity position 4205）”Part of the vehicles of heading 8701 to 8705、part of the steering wheel（leather）、not for the industrial assembly ”
Those products are intended to be attached to steering wheels , therefore it’s classified to “Part of the vehicles”(HScode:8708.94)
Retrieved from:European Union Website
Poland Customs case
Reference: PLPL-WIT-2014-01186
Classified HS code : 4205.00
Issuing date : 2014-09-04
To the contrary of German customs case, this product was classified to “Other articles of leather”(HScode:4205.00)
even though the manufacturing process is almost the same as previous one(Reference:DE9149/15-1)
English translation of the items description:
Elements of the steering wheel cover in vehicles, made of full grain cow leather, split and dyed. Leather elements cut to the desired shape.
Retrieved from:European Union Website
Conclusion
Since those two product manufacturing process is similar, classifying decisions of those two countries(German and Poland)seem contradicted.
Without a picture of Poland’s item, I can not say for sure but according to Poland’s item’s description, the item is made of full-grain leather, therefore Poland customs may thought this item belongs to “Other articles of leather” rather than “Part of the vehicles”.
