Tariff Classification Assignment 02
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Take a product of your choice and assign the proper HSC /Tariff Classification
Assignment Title
Student Name: Paramjeet Singh
Student ID: 500234698
Course Code: LOGS3000
Instructor Name: Harmeet Kohli
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Priority tariffs on goods entering Canada from countries with whom the country has a free trade agreement are detailed in the Canadian Customs Tariff. That is subject to the standardized commodity coding and description system put in place by the World Customs Organization. Customs duty is implied by tariff. There are a total of 99 chapters that make up the system.
Custom tariff:
All items that enter a nation must pay a customs charge. Custom Tariff Schedule:
The printed Customs Tariff Schedule details the various customs taxes that are applied to products upon their arrival in a nation. Tariff Classification:
Goods are sorted into numbered categories in a country's customs tariff schedule according to their tariff classification.
All items are characterized using a 10-digit code that is further subdivided into the following under the Harmonized System:
Chapter
Heading
Sub-heading
Statistical suffix
Using the General Rules for Interpretation and the Harmonized Commodity Description and Coding System, tariff classification is established. The official nomenclature for the categorization of commodities that are traded across borders is maintained by the World Customs Organization (Head Quarters: Brussels, Belgium)
. It goes by several names: HS codes, tariff codes, tariff classifications, HS classifications, and Harmonized Tariff Schedule codes. This universally adopted methodology enables customs authorities to identify traded items
using a standardized method without knowing product descriptions of every item that a trader is carrying over a border.
More than two hundred nations have produced their own local versions of tariff books based on the World Customs Organization’s Harmonized System nomenclature.
What are six rules of classification?
Harmonized System categorization is derived by following six main interpretation rules produced by the World Customs Organization. The first four rules should be continued in sequence.
Rules five and six apply throughout the classification procedure.
QUESTION 1 Take a product of your choice and assign the proper HSC / Tariff Classification.
Product: Air conditioning machine
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QUESTION 2
Please provide the category, chapter and sections related to Tariff Classification.
Tariff Classification
Category
Section
Chapter
8415.81.10.11
Machinery and Mechanical Appliances
XVI
84
Custom Tariff Schedule
Tariff Item
SS
Description of Goods
Unit of
Measurement
MFN Tariff
Applicable
preferential Tariffs
8415.81.10.1
1
00
Air conditioning machines,
comprising a motor-driven
fan and elements for
changing the temperature
and humidity, including
those machines in which the
humidity cannot be
separately regulated.
NMB
6%
AUT, NZT, CCCT,
LDCT, GPT, UST,
MXT, CIAT, CT,
CRT, IT, NT, SLT,
PT, COLT, JT, PAT,
HNT, KRT, CEUT,
UAT, CPTPT, UKT:
Free
Sl No#
Country Name
Tariff Treatments
1.
AUT
Australia Tariff
2.
NZT
New Zealand Tariff
3.
CCCT
Commonwealth Caribbean Countries Tariff
4.
LDCT
Least Developed Country Tariff
5.
GPT
General Preferential Tariff
6.
UST
NAFTA United States Tariff
7.
CIAT
Canada-Israel Agreement Tariff
8.
CT
Chile Tariff
9.
CRT
Costa Rica Tariff
10.
NT
Norway Tariff
11.
SLT
Switzerland-Liechtenstein Tariff
12.
PT
Peru Tariff
13.
COLT
Colombia Tariff
The Harmonized System Structure
CHAPTER
HEADING
SUBHEADING
TARIFF ITEM
COMMODITY
84
84.15
8415.81
8415.81.10
8415.81.10.11
84 CHAPTER
-Machinery and Mechanical Appliances 84.15 HEADING
-Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
8415.81
SUBHEADING
-Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps).
8415.81.10
TARIFF ITEM
-The following, excluding mini-split heat pumps and air conditioner units: Single packaged or split-
system, of a heat transfer capacity not exceeding 15.8 kW (53,900 BTU per hour); Water source, vertical, horizontal and console types, of a heat transfer capacity not exceeding 34.8 kW (118,700 BTU per hour).
8415.81.10.11
COMMODITY
- Heat capacity not exceeding 15.8 kW (53,900 BTU per hour).
QUESTION
3
Explain the Legal and Explanatory notes.
Chapter -
84
Heading -
Nuclear Reactors, Boilers, Machinery and Mechanical Appliances
; Parts Thereof
8415.81
Machines that can't manage the humidity independently are nevertheless
considered air conditioners since they include a motor-driven fan and other
components that change both the temperature and the humidity. • Various -
Reversible heat pumps, which include a refrigeration unit and a valve to
switch between heating and cooling,
8415.81.10
Air conditioning machines, having a motor-driven fans and devices for
adjusting the temperature and humidity, including those machines in which the
humidity cannot be individually managed. • Various - Reversible heat pumps,
which include a refrigeration unit and a valve to switch between heating and
cooling, - apart from air conditioners and mini-split heat pumps, the following
Separate systems, or single-packaged units with a maximum heat transfer
capacity of 15.8 kW (53,900 BTU/h); Vertical, horizontal, and console water
sources with a maximum heat transfer capacity of 34.8 kW (118,700 BTU/h)
8415.81.10.11
Air conditioning machines, having a motor-driven fans and devices for adjusting the temperature and humidity, including those machines in which the humidity cannot be individually managed. • Various - Reversible heat pumps, which include a refrigeration unit and a valve to switch between heating and cooling, - With the exception of air conditioners and mini-split heat pumps, the following Types of water sources: vertical, horizontal, and console; Single-packaged or split-system; Heat transfer capacities: not to exceed 15.8 kW (53,900 BTU/h); Not to exceed 34.8 kW (118,700 BTU/h). - Packed in one unit: - With a maximum heat capacity of 15.8 kW (53,900 BTU/h)
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QUESTION
4
Explain the GRI rules associated with the goods, if applicable.
1.
General Rules for the Interpretation 1: Applicable
Reason: Titles of sections, Chapters and sub-Chapters are contributed
It is vital to study the sections and chapters to know what sorts of items may be added or disallowed in the Chapter. By applying General Rules for the Interpretation 01 is something referred to as categorizing a product by name.
Example:
Air conditioning machine is titled under Machinery and Mechanical Appliances
2.
General Rules for the Interpretation 2: Applicable This rule broken up into two
parts GRI 2(a) and GRI 2(b).
•
Reason GRI 2(a): It provides that incomplete, unassembled, or unfinished commodities that already contain the essential character of the final product, shall be categorized as that final product.
•
Reason GRI 2(b): It implies that goods or mixes like motor-driven fan and devices for altering humidity should be categorized using GRI 3
•
Example:
Air conditioning machines, having a motor-driven fan and devices for adjusting the temperature and humidity, including those machines in which the humidity cannot be individually managed.
3.
General Rules for the Interpretation
3:
GRI Rule of the Interpretation classified into three, GRI 3(a), GRI 3(b) and GRI(c)
•
GRI 3(a) specifies that if at sight numerous Headings appear to apply to a product, the most precise Heading should be picked.
•
GRI 3(b) specifies that mixes, sets and composite goods should be categorized according to a product’s essential nature.
•
GRI 3(c) is used for a composite product or combination where no one component provides that substance its fundamental character.
Example: -
Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)
Reference
Website:
•
(2021, November 24). Chapter 84: T2022—Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
. Canada.ca The official website of the Government of Canada. https://www.cbsa-
asfc.gc.ca/trade-commerce/tariff- tarif/2022/html/00/ch84-eng.html
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