Provisional Translation
| OTO No. | 554 | Classification | MOF-101 |
|---|---|---|---|
| Date of Acceptance | March 26, 1997 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law |
| Complainant | Domestic firm | Exporting Countries | Indonesia |
| Subject | Concerning the application of customs tariff classification numbers to wooden doorframes. | ||
| Details of Measures | When the complainant tried to import wooden doors, the product, which had previously been classified as "(wood) doors with frame and fittings" (duty free), it was classified as "other (laminated wood) products" (8 percent duty). The following answer to the complaint was given: Tariff classifications used in Japan correspond to the International Convention on Harmonized Commodity Description and Coding System (known as the HS Convention) and are based on the regulations of the Customs Tariff Law Schedule as prescribed in Annexed Tariff of Customs Tariff Law. Tariff classifications for imported cargo are based on the import application, and the product in question consisted merely of laminated wood with grooves added, and cannot be recognized as "assembled goods, as recognizable unassembled pieces (for door frames)." Accordingly, the product was classified in heading No.4412.22, 4412.29 or 4412.99, depending on the type of wood used for the outer surface. Regarding past import declarations, if the cargo were the same as the product in question, an error was made in applying the tariff classification and the tariff rate when processing through customs, and the duty would be amended or revised. |
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| Classification of Processing | D | Directions | I-b IV |
| Remarks | |||