The classification of parts within the tariff nomenclature of the harmonized commodity description and coding system

On January 1, 1988, a new Customs Tariff was proclaimed in force in Canada. Schedule I of the Act introduced a new tariff nomenclature, based on the harmonized system (HS) of tariff classification. To ensure the uniform classification of goods imported into Canada, schedule I includes 6 general rules for the interpretation of the harmonized system. In addition, the sections and chapters into which the system is divided are preceded by legal notes. Both the general imperative rules and the notes are an integral part of the Act and have legal force. The provisions of schedule I of the Customs Tariff that are relevant to the classification of parts within the new tariff nomenclature are reviewed. The harmonized system establishes 4 categories of goods that may be considered a constituent component of a greater whole. The interpretation that should be given to the word "part" as it is used with the nomenclature of schedule II is also considered.