Product Classification within MCN
Product classification within the Nomenclature is based on the following rules:
1. Titles of Sections, Chapters and Sub-chapters have just an indicative value. For legal matters, the classification is
defined by the positions and by the Section and Chapter Notes. When it is not discrepant with the position and Notes, the
classification can also be defined by the following rules.
2.
a) A product can be classified in a specific position even if the product is still incomplete or unfinished. In this
situation the product needs to have, in the form it is presented, at least the essential characteristic of the completed and
finished product. This rule also applies to products that need fitting up.
b) Any reference to a substance in a specific position regards this substance in a pure situation, mixed or as a component
of a product together with other substances. Also, any reference to by-products includes by-products formed partly or entirely by
a specific substance. The classification of those mixed articles or of a composition is made in accordance with the principles of Rule 3.
3. When the product seems to be classified in two or more positions by application of Rule 2.b) or by any other reason, the
classification should be made in the following way:
a) A more specific position prevails on the more generical. However, when two or more positions refer, each one of them, to
just a part of the constituent material of a mixed product or of a composed article, or also to a component of a product to be sold
at retail; those position should be considered in relation to the products or articles as also specific, even if one of them presents
a more complete description of the product.
b) Mixed products, products composed by different materials or by the combination of different articles and products to be
sold at retail which classification cannot be made under the application of Rule 3.a), are classified by the substance or article
that gives them the essential characteristic, when it is possible to determine this characteristic.
c) In case that Rules 3.a) and 3.b) do not apply to a product, this product should be classified in the last position
(considering a numerical order) of the ones that should be taken into consideration.
4. Products that cannot be classified under the Rules stated above should be classified in the position that most reflects
the nature of the product.
5. Beyond the definitions above, products listed bellow should be classified under the following Rules:
a) Cases for photographical equipments, for musical instruments, for guns, for drawing instruments, for jewelry and
similars, especially made to store these products for a long time, when presented together and normally sold with them, are, as
a result, classified with them. However, this Rule does not apply to receptacles that give them the essential characteristic.
b) Confirming what is stated on Rule 5.a), products package classify together with the products when they are used to wrap up
them. Nevertheless, this rule is not obligatory when the package is clearly used repeatedly.
6. The classification of products in a sub-position of a same position is stated, in legal matters, by the texts and
Notes of these sub-positions, as well as by “mutatis mutandis”, former Rules. One can only compare sub-positions of the same level.
Under the same logic of the rule just stated, Section and Chapter Notes can also be applied.
General Complementary Rules of MCN (GCR)
1. The General Rules for the Interpretation of the Harmonized System is used for, “mutatis mutandis”, the definition, under each
position or sub-position, of the applicable item and, considering this last one, the definition of the related sub-item. The regional
detailment (item and sub-item) is only comparable if they have the same level.
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