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Rules for the interpretation of TNE FEA UES

Classification of goods in the commodity nomenclature of foreign economic activities of the Customs Union (TN VED TC) is carried out according to the following rules.

These rules are only six. The first five are applied sequentially, similar to the methods for determining the customs value (if rule 1 is not suitable, we check rule 2, if not 2, then 3, and so on, and allow us to determine the four-digit commodity position to which this product belongs. The sixth rule allows us to find the six-digit subheading , as well as a subheading of the nomenclature.

  • Rule 1
The names of sections, groups and subgroups are given only for the convenience of using the TN VED TS; for legal purposes, the classification of goods in TN VED TS is carried out based on the texts of commodity items and corresponding notes to sections or groups and, if such texts do not otherwise provide, in accordance with the following provisions.

For example, from the first rule it follows that if the text of a commodity position accurately and completely describes an item, then such a commodity must be attributed to the indicated commodity position (for example, fresh grapes should be classified in heading 08.06 "grapes, fresh or dried" ). In the example, the goods are classified based on the text of the commodity item.

  • Rule 2
1. Any reference in the heading of a commodity item to an item should also be considered as a reference to such goods in incomplete or incomplete form, provided that, when presented in incomplete or incomplete form, this product has the basic property of a complete or completed product, and also be regarded as a reference to a complete or completed product (or classified in the commodity heading in question as complete or completed by virtue of this Rule), presented in uncollected or p azaborane form.

Example 1: A ceramic figurine made and imported for further coloring, after this operation as a whole, will retain the "basic properties" of the ceramic figurine relating to the products of heading 69.13 "figurines and other decorative ceramics" (that is, after coloring can still be identified this product as a ceramic figurine), therefore this product in accordance with Rule 2 (a) should be classified in heading 69.13 as a completed product.

Example 2: A cargo in the form of an unassembled bicycle (which includes all the parts and components necessary to assemble the finished bicycle) must be classified in heading 8712 as a complete, finished product, that is, as if the bicycle were being assembled.

2. Any reference in the name of a heading to a material or substance should be considered as reference to mixtures or compounds of that material or substance with other materials or substances. Any reference to a product from a particular material or substance should be considered as a reference to goods entirely or partly consisting of this material or substance. Classification of goods consisting of more than one material or substance is carried out in accordance with the provisions of Rule 3.
In commodity item 4203, leather jackets are mentioned, however, as a rule, leather jackets have, among other things, materials other than leather, for example metal and plastic buttons or zippers, woolen cuffs, textile pads. Rule 2b allows you to classify this product, as if it is entirely made of leather.

  • Rule 3
1. Preference is given to the commodity item that contains the most specific description of the goods, in comparison with the commodity items with a more general description. However, when each of the two or more headings relates only to a portion of the materials or substances that make up a mixture or a multi-component product, or only to a portion of the goods represented in the retail set, then these commodity items should be treated as equivalent to this goods, even if one of them gives a more complete or accurate description of the goods.
For example, electric shavers and hair clippers with a built-in electric motor are included in heading 85.10 and not in heading 8467 as hand tools with built-in electric motors or in heading 8509 as electromechanical household machines with built-in electric motors.

2. Mixtures, multi-component products consisting of various materials or manufactured from various components and goods presented in retail kits whose classification can not be carried out in accordance with the provisions of Regulation 3 (a) shall be classified according to that material or component, which give these goods the main property, provided that this criterion is applicable.
The factor that determines the main property will be different for different types of goods. It can, for example, be determined by the nature of the material or component, its volume, quantity, mass, cost, or role played by this material or component when using the product.

EXAMPLE 1 (Mixtures) An example illustrating Rule 3 (b) is a mixture of barley (heading 1003) and oats (1004) in equal proportions. In order to apply Rule 3 (b), the product must consist of two or more ingredients, each ingredient may be classified separately for the relevant heading.

Example 2. (Multicomponent goods). An example of a multi-component product to Rule 3 (b) is a portable flashlight (heading 85.13) with a built-in radio receiver (8527) in one housing. In such examples, the goods must consist of two units or components combined in one package, provided that each component can be classified separately for the relevant heading.

In all examples, the determining ingredient (substance, component or product) that gives the multicomponent product a basic property. Accordingly, a multicomponent product in this case will be classified as if it were wholly made or consisted entirely of this ingredient (substance, component or article).

3. Goods whose classification can not be carried out in accordance with the provisions of Rule 3 (a) or 3 (b) shall be classified in the heading which is the last in the order of increasing codes among the commodity items equally acceptable for the classification of these goods.
Example. Assume that in the above example of a mixture, in equal proportions consisting of barley and oats, the basic property of any of the two components can not be identified. In the event that neither of these two components can be considered as determining the main property of the mixture, then in accordance with Rule 3 (c), this product must be classified at position 1004, as if it consisted entirely of oats, since the commodity item relating to oats (one of the components of the mixture), compared with barley is the last in the order of increasing codes (1003 - barley, 1004 - oats).

  • Rule 4
Goods, the classification of which can not be carried out in accordance with the provisions of the foregoing Rules, are classified in a commodity position corresponding to goods most similar (close) to the goods in question.

Classify goods that first appear on the market (Photo frame, tablet, etc.).

  • Rule 5
1. Cases and cases for cameras, musical instruments, rifles, drawing accessories, necklaces, as well as similar packagings having a special shape or adapted to accommodate a suitable product or set of products, suitable for long-term use and presented with the products for which it is intended, should Classify together with the products packed in them, if such a container is usually marketed with these products. However, this Rule does not apply to packaging, which, forming a unit with a packaged product, gives the latter the main property.

2. Subject to the provisions of Rule 5 (a) above, the packaging materials and packagings supplied with the goods contained therein shall be classified together if they are of the type normally used to package these goods. However, this provision is not mandatory if such packaging materials or containers are clearly recyclable.
For example, some cylinders or tanks of ferrous metals for compressed or liquefied gas.

  • Rule 6
For legal purposes, the classification of goods in subheadings of a commodity position should be in accordance with the names of subheadings and notes relevant to subheadings, and, mutatis mutandis, the provisions of the above Rules, provided that only subpositions at one level are comparable. For the purposes of this Rule, appropriate notes to sections and groups may also apply, unless otherwise specified in the context.

This rule allows you to determine the digital signs of the product code by applying the above rules 1-5 to compare subheadings of the same level.

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