Provisional Translation
OTO No. | 499 | Classification | MOF-88 |
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Date of Acceptance | June 15, 1993 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law |
Complainant | German Chamber of Commerce in Japan (proxy complaint) | Exporting Countries | Germany |
Subject | Review of tariff classifications pertaining to parts for electrical circuit machinery | ||
Details of Measures | Tariff classifications for imported goods are determined in accordance with the Customs Tariff schedule, which is the Annexed Tariff of the Customs Tariff Law (corresponding to the category schedule of the HS Treaty), and according to which the applicable tariff number is set. The Customs Tariff Schedule consists of the "Rules for the interpretation of the Customs Tariff Schedule," which are the general rules, and of the regulations applying to each type of merchandise (notes on categories and classes, and regulations pertaining to items). For the goods in question (screws and coil springs), Section 1 of the "Rules for the interpretation of the Customs Tariff Schedule" stipulates that regulations pertaining to items, as well as notes on categories and classes related to this, shall apply to goods in this Schedule. Examining the regulations pertaining to individual items in the Schedule, No. 73-18 gives regulations for steel screws and No. 73-20 for steel coils. Regarding parts for electrical circuit machinery grouped in Class 85 of the Customs Tariff Schedule, according to the regulation in Category 16 Note 1(g), screws and coils which are general use parts "made of base metals (Category 15, Note 2) and of plastic" are not included in this category. (Category 15, Note 2 sets out the regulations for screws and coils as "general use parts" in the Tariff Schedule.) Accordingly, the complainant was advised that it is clear under the regulations that the goods in question (screws, coil springs), may not be classified as parts for electrical circuit equipment under Class 85 in the Tariff Schedule. |
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Classification of Processing | Cc | Directions | I-a I-b |
Remarks |