In order to uniform the classification of goods for all countries, the Convention HS rules that the code of HS is subject to the sequential 6 of this rule.
Depending on the specific case, for the classification of goods with the most HS list, we must rely on one or more of the following bases:
The list of exported and imported goods in Vietnam (HS category); Export tariff; Import Tariff
Details, specifications are described based on the fact that the goods
Technical documents, artwork, catalogues, stamps, labels
The results of classification analysis, results of commodity inspection
RULE 1: Keywords in row name description + legend
Based on the item’s nominal name, we can shape the item in the section, which is based on section names, chapters and glossary, chapter annotate;
Based on the interpretation in the legend, we have the instructions to reach the chapter, the group that contains the item we are looking for. Chapter and chapter annotations (if any) are in a determining nature of the classification of goods, which applies to all 6 rules.
Example: Determining the HS code of a rubber tape for automatic cargo transport machinery
Determine the rubber conveyor of heading 4010 (chapter 40)
In group 4010 are smaller details according to the reinforced material, size, design… So, we need to ask the seller to provide more details of the item (catalogue, technical documentation…) so that we have a description in the tariff, which leads us to the last eight-digit HS code.
RULE 2: How to investigate HS code for products with a variety of material ingredients or specially structured
Rule 2a) The product is incomplete or incomplete, not assembled or removable.
An incomplete or incomplete item, which may lack some auxiliary parts or accessories, but essentially has the characteristic of the finished product, is classified as the finished product.
EX: The bike lacks the saddle and the steering wheel is classified as a bicycle finishing.
The “unassembled or removable” goods are understood as parts and components that constitute suitable goods to be assembled together with simple appliances and equipment
EX: The classification of goods for the product is: The complete personal watch machine parts are not assembled
Some products are peculiarity, in the HS category that is divided by the finished product is not fully assembled, we can easily apply the HS code right, for other commodities, we still apply the rule 2a) as usual.
2b rule): Commodity is the compound of many substances, or mixtures of raw materials, materials.
TH1: The units of the compound or materials and materials that make up the final product if they belong to the same group, the compound or product belongs to that group.
Suppose: The mixture consists of two components of heading 2907, which are categorized into heading 2907.
TH2: The units of the compound or materials, materials that form the final product if they belong to different groups, the most basic classification provides a more characteristic nature of the product.
EX: Stainless steel knives made of wood in the kitchen ⇒ DAO stainless steel brings characteristic characteristics for product ⇒ classification according to metal Knives (group 8211)
