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Classified according to the terms of the heading: Doll •Specifically included in the heading 95.03 covering toys •Classified under AHTN subheading 9503.00.21

Ex. rule tariff classification

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Page 1: Ex. rule tariff classification

Classified according to the terms of the heading:

• Doll

•Specifically included in the heading 95.03 covering toys

•Classified under AHTN subheading 9503.00.21

Page 2: Ex. rule tariff classification

Classified according to the terms of the Heading and Section Notes:

• A Nokia phone with MP3

•Note 3 to Section XVI states that composite machines designed for the purpose of performing two or more functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

•Since the principal function is as a cellular phone, this is classified in AHTN subheading 8517.12.00 of the Code.

Page 3: Ex. rule tariff classification

Classified as assembled and complete goods;

• Unassembled drum set

•For packing and transport purposes, a drum set is imported unassembled

•Classified under AHTN subheading 9206.00.00 of the Code.

Page 4: Ex. rule tariff classification

Classified as assembled and complete goods;

• Racing bicycle without a saddle

• Since this is essentially a complete bicycle, this is classified under AHTN subheading 8712.00.10 of the Code.

Page 5: Ex. rule tariff classification

Classified as combination or mixture of goods

• Foldable mini repair kit • Since it consist of mini plier,

wrenches, can opener, bottle opener etc. assembled together, this is classified under AHTN subheading 8206.00.00 of the Code.

Page 6: Ex. rule tariff classification

Classified as goods of a heading having specific description

• Electric fan switch

• Specifically described in heading 85.36 as switch rather than as part of an electric fan in heading 84.14

• Classified under AHTN subheading 8536.50.32 of the Code.

Page 7: Ex. rule tariff classification

Classified as goods of a heading having its essential character

• A sofa bed with shelves for musical accessories

• This is essentially a seat convertible into bed of heading 94.01 more than a furniture shelves of heading 94.03

• Classified under AHTN subheading 9401.40.00 of the Code.

Page 8: Ex. rule tariff classification

Classified as goods of a heading considered as last in numerical order

• Ballpoint pen with MP3

• Since it’s still hard to determine the classification using specific description and essential component criteria, the last option is to use the last in numerical order criteria. Classification will be under subheading 9608.10.90 as ballpoint pen as against 85.19 as MP3

Page 9: Ex. rule tariff classification

• Inflatable small air pump for swimming pool

• Even though this is an accordion type article of plastic, since can function as an air pump is classified under AHTN subheading 8414.20.90 (as a hand operated air pump).

Page 10: Ex. rule tariff classification

• Laptop case

• Classification of laptop case imported together with the laptop is in heading 84.71

• Classified under AHTN subheading 8471.30.20 of the Code.

Page 11: Ex. rule tariff classification

• Aircraft Cabin Fire Extinguisher

• This is refillable

• Classified under AHTN subheading 8424.10.10 for the container and subheading 3813.00.00 for the content

Page 12: Ex. rule tariff classification

87.03 Motor cars and other motor vehicles …...

  8703.10 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles:

  8703.10.10 - - Golf cars, including golf buggies

  8703.10.90 - - Other  (8703.2) - Other vehicles, with

spark-ignition internal combustion reciprocating piston engine:

 

87.03 Motor cars and other motor vehicles …...

  8703.10 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles:

  8703.10.10 - - Golf cars, including golf buggies

  8703.10.90 - - Other  (8703.2) - Other vehicles, with

spark-ignition internal combustion reciprocating piston engine: