Taipei Customs advised importers to be aware of the rules of tariff classification under Notes 2 (A), Section XVI of the "Customs Import Tariff of the Republic of China" with regards to machinery parts, such as heading 8481 "taps, cocks, valves and similar appliance.", heading 8482 "ball or roller bearings", heading 8483 "gears, cranks, bearing housing, plain shaft bearings, and gears and gearing", as well as heading 8484 "gaskets and similar joint". Correct declaration of machinery parts will expedite customs clearance process and avoid disputes over tariff classification.

Taipei customs stated that the tariff number classified is closely related with tariff and import regulations. According to Notes 2 (A), section XVI, if machinery part are used in specific machines, which are classified into Chapter 84 or 85, theses parts are in all cases to be classified in their respective headings. In addition, under General Rules Section Notes 2 (II), Section XVI of the "Explanatory Notes To The Harmonized Commodity Description And Coding System", the machinery parts should be classified into the exclusive headings on the basis of their own characteristics.

Taipei Customs takes "milling machine parts, water stop ring of the tool holders (made of alloy steel and covered with rubber)", for instance. Importers often make a declaration of tariff number 8466.92.00 to customs, applicable to tariff rate 2.5%, due to being used in milling machines. However, the function of the water stop ring is to prevent water from leaking through sealing. In this aspect, it should be classified under the tariff number 8484.10.00 "Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal" applicable to tariff rate 5%. In this aspect, tariff numbers wrongfully applied not only lead to clearance delays, but also affect duty payments..

Taipei Customs suggests importers apply to customs for an advance tariff classification of imported goods prior to importation in accordance with "The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods" if they are unaware or doubtable of which tariff numbers should be classified. If there is any further question, please feel free to contact Taipei Customs at 03-3834265 ext. 4730 for more information.