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Examples of Classification of Goods Under Selected Groups

Stephen Otieno

Examples of Classification of Goods Under Selected Groups

Worked out examples for classification of Agricultural products

  • The first 24 Chapters deal with agricultural products in the broadest sense (Sections I to IV). Section I (Chapters 1 to 5) covers Live animals and animals’ products (meat, fish, dairy produce, eggs, honey, other edible products, and inedible products); excluding, however, certain oils and fats (Chapter 15) as well as hides, skins, fur skins and articles thereof (Section VIII).

Worked Out Examples For Classification Of Agricultural Products

  • Section I Animals, Animal products
    1. Classify the following articles at heading level
    2. Horses involved travelling circuses.
    3. Live Whale
    4. Fresh Meat of Dolphin
    5. Natural butter derived from milk
  • Answers
    1. Horses of travelling circuses (95.08). Classified according to exclusion Note 1 (c) to chapter 01.
    2. Live Whale (01.06). Classified according to exclusion Note 1 (a) to chapter 03.
    3. Fresh Meat of Dolphin (02.08). Classified according to exclusion Note 1 (b) to chapter 03.
    4. Natural butter derived from milk (04.05) Classified according to definition Note 2 (a ) to chapter 04.

Examples of Classification of Goods Under Selected Groups

Section II Vegetable Products

  • Section II (Chapters 6 to 14) covers vegetable products, whether or not edible (plants, seeds, vegetables, fruit, cereals, flours, straw, plaiting materials,), but excludes certain oils and fats (Chapter 15) and wood (Chapter 44). 
  • With certain exceptions, the products of the first two Sections cannot be processed beyond a   certain   stage. 
  • For example, prepared or preserved products (particularly foodstuffs) fall in Section IV.
  • Self-testing questions
  • Classify the following articles at 4-digit level
    1. Fresh mushrooms
    2. Dried pears
    3. Cinnamon –tree flowers
    4. Rice in the Husk
    5. Ground Ginger
    6. Crushed Vanilla

Answers

  1. Fresh mushrooms (07.09) Classified according to GIR1-terms of the Headings.
  2. Fresh pears (08.08) Classified according to GIR1-terms of the Headings.
  3. Cinnamon –tree flowers (09.06) Classified according to GIR1-terms of the Headings.
  4. Rice in the Husk (10.06) Classified according to GIR1-terms of the Headings.
  5. Ground Ginger (09.10) Classified according to GIR1-terms of the Headings.
  6. Crushed Vanilla (09.05) Classified according to GIR1-terms of the Headings.

Section III Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

  • Section III consists of a single Chapter (Chapter 15) covering animal or vegetable fats and oils and products derived thereof (prepared fats, waxes)
  • Self-testing questions
  • Classify the following at 6-digit level
    1. Groundnut oil (crude)
    2. Refined Sunflower oil
    3. Palm kernel
    4. Margarine

Answers

  1. Groundnut oil (1508.10.00) Classified according to GIR6-terms of the Sub-Headings.
  2. Refined Sunflower oil (1512.19.00) Classified according to GIR6-terms of the Sub-Headings.
  3. Crude Palm kernel oil (1513.21.00) Classified according to GIR6-terms of the Sub-Headings.
  4. Liquid Margarine (1517.90.00) Classified according to GIR6-terms of the Sub-Headings.

Section IV Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

  • Section IV (Chapters 16 to 24) covers beverages, spirits, vinegar and tobacco, together with products of the food industries not covered by previous Chapters.
  • Classify the following at 6-digit level;
    1. Dried Goat meat
    2. Chemical pure sugar
    3. Unfermented and not containing added spirit” mango juice (500ml)
    4. Tomato sauce in 200ml plastic packaging
    5. Soya beans oilcake for animal feed

Answers

  1. Dried Goat meat (0210.99.00) Classified according to GIR1-exclussion Note 1 to chapter 16.
  2. Chemical pure sugar (2940.00.00) Classified according to GIR1-exclussion Note 1(b) to chapter 17
  3. Fresh mango juice (500ml) (2009.89.00) Classified according to GIR1-definition Note 6 to chapter 20.
  4. Tomato sauce in 200ml plastic packaging (2103.20.00) Classified according to GIR1-terms of the Sub-heading
  5. Premixes used in the manufacture of animal and poultry feeds (2309.90.10) Classified according to GIR6-terms of the subheading

Section V Mineral and chemical products

  • Section V (Chapters 25, 26 and 27) is devoted to mineral products.
  • Classify the following articles at 4 Digit level
    • Perfumery, cosmetic or toilet preparations
    • Tailors Chalk
    • Quartzite’s pebbles for road metaling
    • Is a table salt, slightly iodized, in order to remain dry classified in Chapter 25?
  • Answers
    1. Perfumery, cosmetic or toilet preparations (33.03) Classified according to GIR1-exclussion Note 2(d) to chapter 25
    2. Tailors Chalk (96.09) Classified according to GIR1-exclussion Note 2(ij) to chapter 25
    3. Quartzite’s pebbles for road metalling (25.17) Classified according to GIR1-Instruction Note 3 to chapter 25
    4. Is a table salt, slightly iodized, in order to remain dry classified in Chapter 25? (25.01) Classified according to GIR1-terms of the heading.

  • Section VI Products of the Chemical or Allied Industries

    • Section VI covers chemical and chemical products; separate chemically defined compounds generally are dealt with in Chapters 28 (inorganic chemicals) and 29 (organic chemicals)

    • Classify the following at 4 Digit level:
      1. Sodium bromide
      2. Sulphates of Magnesium 
      3. Sulphides
      4. Carbonates
    • Answers
      1. Sodium bromide (28.27) Classified according to GIR1-terms of the heading.
      2. Sulphates of Magnesium (28.33) Classified according to GIR1-terms of the heading.
      3. Sulphides (28.30) Classified according to GIR1-terms of the heading.
      4. Carbonates (28.36) Classified according to GIR1-terms of the heading.

     

Section XI Textiles and Textile Articles

  • Section XI is reserved for textiles. This Section comprises several groups of Chapters, distributed as follows:
  • Textiles in forms ranging from the raw material to the finished fabric are divided among Chapters 50 to 55, according to their nature; textile material of animal origin are the subject of Chapters 50 (silk), 51 (wool and animal hair), textile materials of vegetable origin are covered by Chapters 52 (cotton), 53 (other vegetable fibres), and man-made textile materials are the subject of Chapters 54 (filaments) and 55 (staple fibres)
  • Chapters 56 to 60 cover various calories of textile articles or special textiles such as: Wadding, felt and non-woven textile materials, special yarn, twine and rope (Chapter 56), floor coverings (Chapter 57), special woven fabrics, tufted textile fabrics, lace, tapestries, trimmings and embroidery (Chapter 58) impregnated, coated, covered or laminated textile fabrics and textile articles for industrial use (Chapter 59) and knitted or crocheted fabrics (Chapter 60).
  • Chapters 61 and 62 deal respectively with knitted or crocheted articles of apparel and clothing accessories, and other articles of apparel and clothing accessories. Chapter 63 is set aside for other made up textile articles, together with certain sets and worn textile articles and rags.
    • Classify the following up to 8-digit code.
        1. Typewriter ribbon
        2. Knitted brassier of cotton
        3. Woman sanitary pads of cotton
    • Answers
      1. Typewriter ribbon (9612.10.00) Classified according to GIR1-exclussion Note 1(u) to section XI
      2. Knitted brassier of cotton (6212.10.00) Classified according to GIR1-terms of the heading
      3. Woman sanitary pads of cotton (9619.00.10) Classified according to GIR1-exclussion Note 1(u) to Section XI

Section XVII Vehicles, Aircraft, Vessels and Associated Transport Equipment

    • The four Chapters of Section XVII cover Vehicles, Aircraft, Vessels, and associated transport equipment, distributed as follows: Railway rolling- stock (Chapter 86), Motor Vehicles and other land vehicles (Chapter 87), Aircraft and spacecraft (Chapter 88), and ships and floating structures (Chapter 89).
  • Classify the following up to 8-digit code.
    1. Railway or tramway passenger coaches, not self-propelled;
    2. Rear view Mirrors of motor vehicles
    3. Aircraft seat covered with Textile materials
    4. Fishing vessels; factory ships and other vessels for processing or preserving fishery products.

Answers

    1. Railway or tramway passenger coaches, not self-propelled; (86.05) Classified according to GIR1-terms of the heading
    2. Rear view Mirrors of motor vehicles (70.09) Classified according to GIR3(a) –in the heading which provides specific description
    3. Aircraft seat covered with Textile materials (94.01) Classified according to GIR3(a) -in the heading which provides specific description 
    4. Fishing vessels; factory ships and other vessels for processing or preserving fishery products. (89.02) Classified according to GIR1-terms of the heading.

Student Learning Activities

An XYZ farming project manager imported the following commodities from Japan to be used in his farming and related activities: (1) a Combine harvester-threshers machine, to be bought together with centrifugal water pump. (2) one pick up vehicle for carrying the harvests (3) 100 Square Meters of unbleached plain woven fabrics weighing less than 200g/m2 made up of mixed textile material in the following proportions: 40% by weight of cotton, 30% by weight of synthetic filaments.  On his arrival, he presented the documents describing the particulars of each commodity to you for customs clearance.

Required:

Logically and with supporting legal bases; classify each of the above-mentioned commodity by linking each with its duty rate

Assignment

  1. For each of the following classes of goods, identify a particular product and classify them as appropriate
    • Agricultural products 
    • Mineral products
    • Articles of textiles 
    • Vehicles and transport equipment 
  2. What are the appropriate tariff for the selected sections goods
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