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CASE STUDIES FOR SECTIONS XVI – XXI

CASE STUDIES FOR SECTIONS XVI – XXI. Classify Rear view car Mirror. Where should we classify a Rear Viewing car mirror when presented separately? (4 digits). Cont…. There are two possible Chapters. Chapter 70 of glass Chapter 87 of motor vehicles, as MV spares. Cont….

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CASE STUDIES FOR SECTIONS XVI – XXI

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  1. CASE STUDIES FOR SECTIONS XVI – XXI

  2. Classify Rear view car Mirror • Where should we classify a Rear Viewing car mirror when presented separately? (4 digits)

  3. Cont….. • There are two possible Chapters. • Chapter 70 of glass • Chapter 87 of motor vehicles, as MV spares

  4. Cont… Two possible headings • Heading 70.09 • Glass mirrors, whether or not framed, including rear-view mirrors • Heading 87.08 • Parts and accessories of motor vehicles of heading 87.01 to 87.05 • By application of GIR-1 • Terms of heading 70.09

  5. Cont…… • Car mirrors therefore, are to be classified in heading, 70.09 by application of GIR-1 • At sub-heading level, 7009.10, it is specifically mentioned “Rear-view mirrors for vehicles”

  6. CASE STUDIES FOR SECTIONS XVI – XXI • Classify an Amphibious Motor vehicle(4-digit). • Description: Motor vehicle designed to move both on water and on road

  7. Cont… • There are two possible headings • heading 87.03 motor vehicle • Heading 89.03 boat

  8. Cont…. • Note 4(b) to section XVII, clarify; • Amphibious motor-vehicles are classified in chapter 87 Thus heading 87.03by application of GIR 1

  9. CASE STUDIES FOR SECTIONS XVI – XXI Cont. Engine and milling machine cyclone Classification of a Milling machine

  10. CASE STUDIES FOR SECTIONS XVI – XXI Cont. Classify units imported for cereal mill plant suitable for a place without electricity, which include the following components (4 digits): • Three piston Listerpeter diesel engine • Milling unit • Cyclone for collecting flour • Exhaust pipe with muffler/silencer

  11. CASE STUDIES FOR SECTIONS XVI – XXI Cont • Transmission belts of rubber with circumference of more than 2metres • Two steel pipes for feeding cooling water • Grooved Pulley where belts are put to connect engine to milling unit • Bolts and nuts for fixing the engine, milling unit and the cyclone

  12. Cont… • According to note 4 to section XVI components that are intended to contribute to a clearly defined function are classified in the heading appropriate to that function. • The components in this case together functions as cereal milling plant of heading 84.37

  13. Cont… • They are therefore classified as:- • Machinery used in the milling industry or for the working of cereals - heading 84.37

  14. CASE STUDIES FOR SECTIONS XVI – XXI Cont Classify a petrol engine truck with carrying capacity of 4.5 tons at 6 digits level

  15. CASE STUDIES FOR SECTIONS XVI – XXI Cont Possible heading is 87.04. Correctly classified in sub-heading 8704.31 GIR 1 NB: Understanding g.v.w and observing parameters required is important.

  16. Incomplete Watch movement Classify Unassembled complete Watch Movement (4-digit) • Description: Watch movement is a device regulated by balance wheel and hairspring quartz crystal or any other system cable of determining interval of time with a display or system to which mechanical display can be incorporated.

  17. Answer • A complete and assembled watch movement may be classified in heading; • 91.08 Watch movement, complete and assembled • 91.10 Complete watch or clock movements unassembled

  18. Answer cont.. • The article cannot be classified by application of GIR 2(a) because the terms of the headingstate; complete and assembled •  Unassembled complete watch movement is classified in heading 91.10 according to the terms of heading by application of GIR 1

  19. Classification of hair dressing article Classify Hair dressing article consisting of plastic brush and comb (4-digit). This article may be classified in two possible headings: • Plastic brush of heading 96.03 • Plastic combs of heading 96.15

  20. Answer cont.. • GIR 1 will not apply because the article is a set classified under two headings • GIR 3(a) cannot be applied because there is no heading which provides the most specific description

  21. Answer cont… • This is a composite article composed of a plastic brush and comb are complementary in their use. • GIR 3(b) cannot also be applied because there is no component which gives them their essential character

  22. Answer cont.. • Therefore the article will be classified in heading 96.15, which occurs last in numerical order by application of GIR 3(c)

  23. Case study no4 • Classify footwear (not in pair) designed to fit either foot equally, with outer sole of rubber and upper of leather (4-digit)

  24. Answer • Possible chapter • 64 as footwear • 90 as orthopaedic appliance • Note 1 (e) to chapter 64 excludes this article from the chapter. • It is classified in heading 90.21 by application of note 6 to chapter 90.

  25. END THANK YOU GOD BLESS YOU

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