Customs expertise: Customs classification of distribution kits
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Theme: |
International customs and tax regulations |
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Country: |
FRANCE / EU / WORLD |
How to classify an automobile distribution kit?
At first glance, the position 87.08 »Parts and accessories of motor vehicles of headings 8701 to 8705′′Seems to match our product.
However, if we look at the Explanatory notes Chapters 86 to 89, it is indicated (Part III, paragraph C) that « parts and accessories, whether or not suitable for use in transport equipment, are excluded from this section if they are included more specifically in Other headings of the nomenclature« .
This applies to rubber transmission belts which fall within the heading. 40.10 »Conveyor or transmission belts, of vulcanized rubber ».
In addition, HS Explanatory Notes of the heading 87.08 specify that this heading includes « Motor vehicle spare parts to excluding, inter alia, internal parts of motors« For example, rods, rods and pushers of valves falling within heading 84.09, and crankshafts, steering wheels and camshafts falling within heading 84.43.
On the customs side, the distribution kit (consisting of a belt and pulleys) is assimilated to a « set »(40.10) or pulley position (84.83 « Wheels and pulleys, including pulleys »)…
In the use of the set, it is accepted that belt and pulleys have equivalent functionsThe general rule for the interpretation of Combined Nomenclature 3C states that in this case, « the product must be classified in the heading placed last in numerical order among those which can be validly taken into account« .
In this case, the position 84.83 takes precedence over the position 40.10.
Any residual doubts will be dispelled by consulting the Explanatory Notes to heading 40.10: « transmission belts presented with the machines or apparatus for which they are designed shall be classified with these machines and apparatus, even if they are not fitted« .
In view of these various elements, our distribution kit should therefore be classified under the Combined Nomenclature. 8483508090(flying and pulleys).
Technical specifications of the product :
The Distribution kit on which we have carried out the customs classification consists of a rubber creased belt and two or three pebbles.
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