CLASSIFICATION DECISIONS TAKEN BY THE
CLASSIFICATION DECISIONS TAKENBY THE HARMONIZED SYSTEM COMMITTEEFROM THE 27TH TO 46TH SESSIONS(2001 - 2010)WORLD CUSTOMS ORGANIZATIONRue du Marché 30B-1210 BrusselsBelgiumNovember 2011Copyright 2011 World Customs Organization. All rights reserved. Requests and inquiries concerning translation, reproduction andadaptation rights should be addressed to copyright@wcoomd.org.D/2011/0448/25
PublisherWorld Customs OrganizationRue du Marché 30B-1210 BrusselsBelgiumTel. : 32 (0)2 209 92 11Fax. : 32 (0)2 209 92 92E-mail : information@wcoomd.orgWeb site : www.wcoomd.orgDate of publicationNovember 2011Rights and permissionsCopyright 2011 World Customs Organization.All rights reserved.Requests and inquiries concerning translation,Reproduction and adaptation rights should be addressed to copyright@wcoomd.orgD/2011/0448/25
PREFACEAdministration and maintenance of the Harmonized Commodity Description and CodingSystem (the Harmonized System or HS) is the main activity of the WCO’s NomenclatureSub-Directorate.The Harmonized System (HS) is the most widely applied goods nomenclature in internationaltrade.During the years 2001 to 2010, 36 more countries have acceded to the HarmonizedSystem Convention, bringing the total number of Contracting Parties to 138 as of 1 December2010. There was also considerable increase in the application of the HS by non-ContractingParty administrations. According to the information available on 1 December 2010, 204Countries, Territories and Customs or Economic Unions (including HS Contracting Parties)are using HS-based Customs tariffs or statistical nomenclatures.Worldwide application of the Harmonized System is a source of great prestige for the WCO.Maintaining the HS successfully, particularly ensuring its uniform application throughout theworld, is a challenging task for the Harmonized System Committee and the WCO Secretariat(Nomenclature Sub-Directorate).Against that background, this publication will undoubtedly constitute a useful work ofreference. The WCO hopes that you will find it of interest.i
TABLE OF CONTENTS1.2.3.4./TABLE DES MATIERESIntroduction . 1Cases where classification decisions have been taken without reference tospecific headings . 3Cases where classification decisions have been taken with reference tospecific headings . 6List of Sessions 2001 – 2010 . 148ii
1.INTRODUCTIONDuring its 27th to 46th Sessions (i.e., from 2001 to 2010), Harmonized System (HS) Committeehas taken decisions on the classification of quite a number of commodities. This booklet is asummary of these decisions and consists of two parts, namely:-Cases where classification decisions have been taken without reference to specificheadings (#1 to #5);-Cases where classification decisions have been taken with reference to specific headings(#6 to #259).The decisions listed in this booklet are set out in the order of the headings and subheadings ofthe HS. In case there are two or more commodities classified in the same heading orsubheading, the decisions are listed in chronological order.The HS Nomenclature entered into force in 1988. Subsequent amendments to theNomenclature introduced under the 1992, 1996, 2002 and 2007 editions may have affecteddecisions taken under an earlier edition. In such cases, the newly applicable heading orsubheading is mentioned only where the HS Committee clearly indicated the newclassification.In the column "CLASSIFICATION RATIONALE AND OBSERVATIONS", the Secretariat hasreproduced only those parts of documents / reports which it considered relevant.***1.
2.
1.#See also No. 2.Single In-Line Memory Modules(SIMMs) : a typical SIMM consists of anumber of DRAM chips on a small printedcircuit board. The opposing pins oneither side of the board are “tied” togetherto form one electrical contact. This canbe supplemented by other SIMM boards,which can be added according to thememory capacity required by themachine which it is designed for.HS CODESUNDERCONSIDERATIONApplication of GIR 1and Note 2 toSection XVICLASSIFICATIONDECISION84.73orclassification aspart of themachineor85.48CLASSIFICATIONRATIONALE ANDOBSERVATIONSBy application of Note 2 toSection XVI, the Committeedecided that :(a) SIMMs suitable for useprincipally or solely with ADPmachines were to beclassified in heading 84.73as parts of ADP machines,(b) SIMMs suitable for useprincipally or solely withother specific kinds ofmachines or with a numberof machines of the sameheading were to beclassified as parts of thosemachines or groups ofmachines, and(c) where it was not possible todetermine principal use,SIMMs were to be classifiedin heading 85.48.The General Explanatory Noteto Chapter 85 and theExplanatory Notes to headings84.73 and 85.42 were amendedto clarify the Committee’sdecision.NC0510 G/15NC0402NC0477NC0655 G/14 NCLASSIFICATIONOPINION-CASES WHERE CLASSIFICATION DECISIONS HAVE BEEN TAKEN WITHOUT REFERENCE TO SPECIFIC HEADINGSDESCRIPTION OF GOODS2.3.2757FILE
3.2.#See also Nos. 199 and 202.Base unit (intended to be used with acordless handset as a telephone)incorporating an integrated ISDN modemand DECT (Digital Enhanced CordlessTelecommunications), presented in itsown retail sales packing with (342)separately packed handsets with theirtelephone chargers.See also No. 1.Dual In-Line Memory Module (DIMMs) :these modules consist of a number ofDRAM chips on a small printed circuitboard. The opposing pins remainelectrically isolated to form two separatecontacts. They are installed verticallyinto expansion sockets. DIMMs areoften used in computer configurationsthat support a 64-bit or wider memorybus. These configurations are based onpowerful new processors.DESCRIPTION OF GOODS8517.11 / 8517.50 /8517.90 / 8525.20(HS 2002)HS CODESUNDERCONSIDERATIONApplication of GIR 1and Note 2 toSection XVISeparateclassification ofthe base unitand of ation aspart of themachineor85.48The Committee decided thatNote 4 to Section XVI is notapplicable in this case andtherefore the base unit andhandsets should be classifiedseparately.Application of GIRs 1 and 6.CLASSIFICATIONRATIONALE ANDOBSERVATIONSBy application of Note 2 toSection XVI, the Committeedecided that :(a) DIMMs suitable for useprincipally or solely with ADPmachines were to beclassified in heading 84.73as parts of ADP machines,(b) DIMMs suitable for useprincipally or solely withother specific kinds ofmachines or with a numberof machines of the sameheading were to be classifiedas parts of those machinesor groups of machines, and(c) where it was not possible todetermine principal use,DIMMs were to be classifiedin heading 85.48.The General Explanatory Noteto Chapter 85 and theExplanatory Notes to headings84.73 and 85.42 were amendedto clarify the Committee’sdecision.NC1059 IJ/8NC1033NC0510 G/15NC0402NC0477NC0655 G/14 ONTAKEN-CLASSIFICATIONOPINION-4.30812757FILE
5.4.#Tent-like tunnels (unassembled)consisting essentially of base metal steelstructures covered with polyethylenesheeting, roped to the steel structures.Some types are used as “greenhouses”.See also Nos. 232 and 248.Dining room tables and chairsimported as a grouping (set) : 7-piecedinette set (wooden table plus 6 matchingchairs) sold at one retail price (the 36 x 60inch table is a wood laminate table in acherry colour finish / the chairs are fullywelded frames made of tubular metal thatare finished in a matte black colour, withseats matching the table top screwed on /the set ships in 4 boxes).DESCRIPTION OF GOODS94.06HS ording to itsconstituentmaterial.Separateclassification ofthe table and the6 chairs.CLASSIFICATIONDECISIONGIR 3 (b) notapplicable**The tunnel componentsconsisted mainly of certainmetal articles for the assemblyof a frame to be covered withplastic sheeting which had to becut to size on site. TheCommittee decided that thetunnel components were notclassifiable in heading 94.06.The Committee then decidedthat the components in questioncould not be classifiable as aset, and should, therefore, beclassified separately accordingto their constituent material.CLASSIFICATIONRATIONALE ANDOBSERVATIONSSeparate classification of thetable and the 6 chairs.The Committee, at itsth36 Session, decided not toexpress its view on the actualclassification of the individualcomponents (table and chairs).NC1004 F/14NC0931NC0938 IJ/1NC0967NC0930NC0938 H/12NC0966NC1004 SSIFICATIONOPINION5.30423041FILE
7.6.#See also No. 6.Dried hams with all or some of theirbones in, which had been removed andthereafter inserted.See also No. 7.Dried hams :- containing leg bone only;- containing aitch bone only;- containing shank bone only;- containing parts of bones only.0210.11 / 0210.19HS CODESUNDERCONSIDERATION0210.11 / 0210.190210.19CLASSIFICATIONDECISION0210.11The Committee decided thatdried hams with all or some oftheir bones in, which had beenremoved and thereafterreinserted, should not beregarded as hams “with bone in”within the meaning ofsubheading 0210.11. Bones insuch hams were no longerconnected to the meat of theham. To reflect this decision, itwas agreed to insert aSubheading Explanatory Noteto Chapter 2, clarifying thescope of the expression “withbone in”.CLASSIFICATIONRATIONALE ANDOBSERVATIONSThe Committee decided thatdried hams with only part of thebones removed still qualify as“with bone in”, as opposed tohams with their bones in, butwhich had been removed andthereafter reinserted. Toreflect this decision, it wasagreed to insert a SubheadingExplanatory Note to Chapter 2,clarifying the scope of theexpression “with bone in”.NC1004 G/14NC1178 H/3 O/8NC1141NC0988NC1004 G/14NC1178 H/3 ONTAKEN-CLASSIFICATIONOPINION-CASES WHERE CLASSIFICATION DECISIONS HAVE BEEN TAKEN WITH REFERENCE TO SPECIFIC HEADINGSDESCRIPTION OF GOODS3.6.29972997FILE
Chicken cuts (meat of fowls of thespecies Gallus domesticus),impregnated or injected with table salt inall their parts and frozen throughout, witha salt content of 1.2 % or more but notmore than 3 %, by weight, suitable forhuman consumption.Skate fins (or skate wings) (of the genusRaja), obtained from the left and rightsides of a skate’s body in the form of“wings”. These fins (or wings), whichare presented without skin and arefrozen, include radial cartilage in a weightratio of approximately 86 % of meat to14 % of cartilage.9.DESCRIPTION OF GOODS8.#03.03 / 03.04HS CODESUNDERCONSIDERATION02.07 / 02.10(0303.82HS 2012)0303.79CLASSIFICATIONDECISION0210.99The Committee decided thatskate fins containing cartillageshould be classified in a similarmanner as fish containingbones. Cartillage was too hardto be eated and was removedafter the fish has been cooked,and before consumption.Application of GIRs 1 and 6.CLASSIFICATIONRATIONALE ANDOBSERVATIONSIt was noted that the chickencuts were deeply,homegeniously and irreversiblyimpregnated with salt. Thesalting process was not onlyaimed at preservation, but was apreparation process offeringtechnological advantages.There was no legal requirementstipulating either the purpose forwhich salt was to be added tomeat or the lower threshold forthe salt concentration inproducts of heading 02.10. Itwas argued therefore that therewas no legally sustainablejustification to exclude thechicken cuts in question fromheading 02.10.Moreover, heading 02.10 wasnot a residual heading coveringmeat not specified or includedelsewhere, but a headingcovering products prepared byspecified treatments, regardlessof the species of animals fromwhich meat was obtained. Inthat sense, it was argued thatheading 02.10 should takeprecedence over heading 02.07,the latter being restricted tofresh, chilled or frozen products.Application of GIRs 1 and 6.NC0730 IJ/2NC0796 E/2 L/2NC0707NC1248 F/1NC1310 G/1 N/17NC1243NC1192NC1123 /17.29603037FILE
09.02 / 12.11GIR 3 (b) /GIR 5 (b) /09.02 / 69.12 /69.13Dried tea flowers derived from theshrubs of the botanical genus Thea,whether or not intended to be used inpharmacy.Black tea put up in a transparent plasticbag (100 g) and packed in a ceramiccontainer in the form of a brown colouredsamovar (approximately 19 cm high)decorated with painted flowers andequipped with a removable lid. Thesamovar, which has no utility value andis wholly ornamental in nature, isclassified separately in subheading6913.90.12.13.See also No. 161.Chapter 8 /Chapter 20Fresh strawberries, cleaned andchopped, packed in plastic shells andcovered with a plastic sheet by means ofa special process. During this process,a vacuum pump has removed the oxygenfrom the packaging and replaced it with anitrogen-based protective gas. If chilled,the strawberries can be kept “fresh” for upto 8 days.11.HS CODESUNDERCONSIDERATION04.02 / 21.06Concentrated milk with added sugar inthe form of a liquid, consisting ofapproximately 51 % concentrated milkand 49 % sucrose.DESCRIPTION OF GOODS10.#Separateclassificationof thecontainer N0402.99There was a consensus in theCommittee that the ceramiccontainer was not a packingmaterial normally used forpacking of tea, within themeaning of GIR 5 (b), and it wasdecided to classify the containerand the tea separately, in theirappropriate headings. Theceramic container was classifiedas ornamental ceramic article inheading 69.13 and not askitchenware or other householdarticle of heading 69.12.Application of GIRs 1 and 6.It was noted that dried teaflowers should be considered astea of heading 09.02.Moreover, the product was not“of a kind used primarily inperfumery, in pharmacy, etc.”,as it was required by the text ofheading 12.11.Application of GIRs 1 and 6.The Committee decided toclassify strawberries subjectedto packaging by means ofModified Atmosperic Packagingprocess in Chapter 8, agreeingthat the product did not have thecharacteristics of goods ofChapter 20.CLASSIFICATIONRATIONALE ANDOBSERVATIONSThe Committee decided thatthere were no reasons toclassify concentrated milkcontaining 48.7 % sucroseoutside heading 04.04.Application of GIRs 1 and 6.NC1123 H/22NC1178 G/1 O/11NC1112NC1248 G/23NC1310 G/2 N/18NC1231NC0510 H/17NC0590 G/1 L/2NC0494NC0796 F/1NC0845 F/1 ION0402.99/18.3100313428692853FILE
Soya beans, heat-treated attemperatures of 120 ºC to 140 ºC from 1to 30 minutes for the purpose ofinactivating antinutritional factors.Watermelon seeds of a kind used forsowing.Pumpkin seeds (Cucurbita pepo L.), inthe husk, unroasted, unsalted, notcapable of germination, fit for humanconsumption.15.16.DESCRIPTION OF GOODS14.#12.09 / 12.121209.91 / 1209.99HS HS 2012)CLASSIFICATIONDECISION1201.00It was noted that the seeds werenot capable of germination andthus could not be regarded as“of a kind used for sowing”.The seeds were neitherchemically treated nor labelledwith a genetic code. The seedswere imported for humanconsumption.Application of GIRs 1 and 6.The Committee decided that,since watermelons wereregarded as fruit for thepurposes of classification in theHS, watermelon seeds shouldbe classified in subheading1209.99 (“other”) and not insubheading 1209.91(“vegetable seeds”).Application of GIRs 1 and 6.CLASSIFICATIONRATIONALE ANDOBSERVATIONSThere was a consensus in theCommittee that the products atissue subjected to heattreatment of various lengths andintensities should be classifiedin heading 12.01.Application of GIR 1.It was agreed that no referenceto “moderate” (in conjunctionwith the expression “heattreatment”) should be made inthe General Explanatory Note toChapter 12. A reference to“inactivation of antinutritionalfactors” was inserted in theGeneral Explanatory Note toChapter 12.NC1310 IJ/1NC1377 F/1 M/6NC1305NC1249NC0510 H/19NC0496NC1123 H/2NC1178 H/5 083FILE
Edible mixtures obtained as a result ofinter-esterification of differentvegetable oils.“Liquid margarine”.Mixed grease product, consisting of 80to 90 % rendered pork fat (lard) and 10 to20 % beef tallow, suitable for humanconsumption.18.19.DESCRIPTION OF GOODS17.#15.01 / 15.171517.10 / 1517.90HS CODESUNDERCONSIDERATION15.16 / 15.171517.901517.10CLASSIFICATIONDECISION15.17The Committee agreed toclassify the product as a mixtureof fats in heading 15.17, byapplication of GIR 1, rather thanin heading 15.01, by applicationof GIRs 2 (b) and 3 (b).Application of GIRs 1 and 6.When examining classificationof margarine, which waspresented in a heated container(at 40 C) and was liquid, butsolidified at room temperature(20 C), the Committee agreedto set a temperature of 10 C asa condition for determining thephysical properties ofmargarine. It was argued that10 C was a temperature that aproduct under refrigerationwould have and it would bemore convenient to examinemargarine under thistemperature.A respective SubheadingExplanatory Note tosubheadings 1517.10 and1517.90 reflecting this conceptwas inserted.CLASSIFICATIONRATIONALE ANDOBSERVATIONSThe Committee decided thatinter-esterified oils obtainedfrom two or more differentvegetable oils did not belong toheading 15.16. It was notedthat, since heading 15.17covered mixtures of differentfats and oils, all such mixtures,whether or not inter-esterified,were classifiable in this heading.NC0510 H/1NC0590 G/2 L/3NC0421NC0938 G/2NC1004 E/1 L/2NC0886NC0845 3009FILE
17.01 / 17.0417.01 / 17.02Sugar cubes containing a minimum of99.7 % sucrose from cane sugar and asmall amount of caramel (also obtainedfrom cane sugar) added as a colouringmatter.22.HS CODESUNDERCONSIDERATION15.14 / 15.17Cane sugar, in solid form, obtained byopen air evaporation of cane-sugar juice,without centrifugation, whose content ofsucrose by weight, in the dry state,corresponds to a polarimeter reading of69 or more but not more than 85 , andwhose reducing sugar content,expressed as dextrose on the drysubstance, is 4.5 % or more but not morethan 15 %. The product contains naturalanhedral microcrystals, of irregularshape, not visible to the naked eye, whichare surrounded by residues of molassesand other constituents of sugar cane.See also Nos. 28 and 44.Preparation consisting of low erucicacid rape oil (“Canola”) with theaddition of dry chilli pepper (two pods)and black pepper-corns (approximately10 % by volume), put up in a glass bottleof approximately 250 ml.DESCRIPTION OF .90The Committee agreed that,although the product containeda small proportion ofcaramelised sugar, the wholeshould not be regarded as“other sugars” of heading 17.02,but as cane sugar containingadded flavouring matter.Application of GIRs 1 and 6.The Committee agreed thatnon-centrifugal cane sugar wascovered in heading 17.01despite the fact that it did notconsist of crystals but occurredin a powder form. TheCommittee also agreed toamend the Explanatory Note toheading 17.01 to clarify that thescope of heading 17.01 was notlimited to sugar that occured inthe form of crystals only.Application of GIR 1.CLASSIFICATIONRATIONALE ANDOBSERVATIONSIt was noted that the product inquest
Administration and maintenance of the Harmonized Commodity Description and Coding System (the Harmonized System or HS) is the main activity of the WCO’s Nomenclature Sub-Directorate. The Harmonized System (HS) is the most widely applied goods nomenclature in international trade. During the
May 02, 2018 · D. Program Evaluation ͟The organization has provided a description of the framework for how each program will be evaluated. The framework should include all the elements below: ͟The evaluation methods are cost-effective for the organization ͟Quantitative and qualitative data is being collected (at Basics tier, data collection must have begun)
Silat is a combative art of self-defense and survival rooted from Matay archipelago. It was traced at thé early of Langkasuka Kingdom (2nd century CE) till thé reign of Melaka (Malaysia) Sultanate era (13th century). Silat has now evolved to become part of social culture and tradition with thé appearance of a fine physical and spiritual .
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Chính Văn.- Còn đức Thế tôn thì tuệ giác cực kỳ trong sạch 8: hiện hành bất nhị 9, đạt đến vô tướng 10, đứng vào chỗ đứng của các đức Thế tôn 11, thể hiện tính bình đẳng của các Ngài, đến chỗ không còn chướng ngại 12, giáo pháp không thể khuynh đảo, tâm thức không bị cản trở, cái được
Le genou de Lucy. Odile Jacob. 1999. Coppens Y. Pré-textes. L’homme préhistorique en morceaux. Eds Odile Jacob. 2011. Costentin J., Delaveau P. Café, thé, chocolat, les bons effets sur le cerveau et pour le corps. Editions Odile Jacob. 2010. Crawford M., Marsh D. The driving force : food in human evolution and the future.
Le genou de Lucy. Odile Jacob. 1999. Coppens Y. Pré-textes. L’homme préhistorique en morceaux. Eds Odile Jacob. 2011. Costentin J., Delaveau P. Café, thé, chocolat, les bons effets sur le cerveau et pour le corps. Editions Odile Jacob. 2010. 3 Crawford M., Marsh D. The driving force : food in human evolution and the future.
