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Feature Article - Classification, Harmonized System Review 2002

Classification, Harmonized System Review 2002


Outcomes

Implementation timetable

HS Review Team contact details

Imports new classification structure

Exports new classification structure


OUTCOMES

The 2002 revisions become operative on 1 January 2002 and affects 68 of the 98 chapters in the classification, either through note changes, classification changes or both. Extensive revisions have been made to Petroleum (chapter 27), Chemicals (chapter 29), Hides and skins (chapter 41), and Paper and paper products (chapter 48). In these chapters, the structure of the classification has been altered. In some instances, the WCO has kept the same codes even where there has been a change in the content of that category in the 2002 version. Users of the classification need to be aware of such instances.

In the hierarchy of the HS there were no changes made to either the description or the number of chapters. There has been an increase of 3 in the number of 4-digit HS headings and an increase of 111 in the number of 6-digit HS headings. As a signatory to the HS convention, it is mandatory for Australia to implement the revised international classification in its entirety on 1 January 2002.

Chapter 27, Petroleum, now separately identifies waste oils. In chapter 29, Chemicals, the basis of the classification has changed from a chemical composition description to a mixture of end-use and chemical composition descriptions. In both chapters there has been no reuse of classification codes where categories have changed content.

Chapter 41, Hides and skins, now incorporates the concept of reversible tanning. Reversible tanning means a hide or skin, which after being washed returns to an unprocessed state and without further tanning processes will begin deteriorating. In industry terms this means a hide or skin that has had no further processing past alum sulphating, leaving the reverse side of the hide or skin coloured white (or close to white). The statistical codes now distinguish between raw skins, not processed beyond drying or salting, and those skins which are partially processed, that is, not a raw skin.

In chapter 48, Paper and paper products, the WCO has placed emphasis on identifying types of paper and the level of processing the paper has undergone, for example bleaching, in the 6-digit structure. In chapters 41 and 48, several of the 1996 HS classification headings have been reused for the 2002 HS version, even though a change in scope of those classification headings has occurred.

IMPLEMENTATION TIMETABLE
Notification of new classification structure for 2002
	Exports	28 December 2001
	Imports	28 December 2001
Release of revised Customs Tariff		13 December 2001
Release of revised AHECC		13 December 2001
Release of revised AHECC on ABS web site		13 December 2001
Implementation date		1 January 2002

• on the left hand side of the page, the current classification structure is shown. The codes being changed are identified by being underlined;
• on the right hand side of the page, the proposed classification structure is detailed, including the statkeys which become operative on 1 January 2002. The codes being changed are identified in bold;
• the concordance has been included so that users are able to identify to which classification particular commodities will be concorded as of 1 January 2002; and,
• in some cases there has been a classification description change and a concordance will not be shown.

SECTION NUMBER	SECTION DESCRIPTION	SECTION FILE
Section 1	Live animals; animal products
Section 2	Vegetable products
Section 3	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Section 4	Prepared foodstuffs; beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes
Section 5	Mineral products
Section 6	Products of the chemical or allied industries
Section 7	Plastics and articles thereof; rubber and articles thereof
Section 8	Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travelgoods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
Section 9	Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Section 10	Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof
Section 11	Textiles and textile articles
Section 12	Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair
Section 13	Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
Section 14	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Section 15	Base metals and articles of base metal
Section 16	Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Section 17	Vehicles, aircraft, vessels and associated transport equipment
Section 18	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Section 19	Arms and ammunition; parts and accessories thereof
Section 20	Miscellaneous manufactured articles
Section 21	Works of art, collectors' pieces and antiques

• 0403.90.00 Other has been renumbered to 0403.90.90 Other, as a statistical code was identified as having being incorrectly allocated;
• an ABS heading in 2309.10 has been changed to canned, pressure or vacuum sealed;
• chapter 24 has been updated to reflect changes in the Excise Act 1901, specifically to identify the number of cigarette sticks in sub-headings 2402.10 and 2402.20;
• chapter 29 has been substantially reviewed;
• chapter 48 concordance has been revised for new code 4801.00.02; and,
• chapters 61 and 62 structure and concordances have been updated to reflect unit of quantity changes.

• on the left hand side of the page, the current classification structure is shown. The codes being changed are identified by being underlined;
• on the right hand side of the page, the proposed classification structure is detailed, including the statkeys which become operative on 1 January 2002. The codes being changed are identified in bold;
• the concordance has been included so that users are able to identify to which classification particular commodities will be concorded as of 1 January 2002; and,
• in some cases there has been a classification description change and a concordance will not be shown.

SECTION NUMBER	SECTION DESCRIPTION	SECTION FILE
Section 1	Live animals; animal products
Section 2	Vegetable products
Section 3	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Section 4	Prepared foodstuffs; beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes
Section 5	Mineral products
Section 6	Products of the chemical or allied industries
Section 7	Plastics and articles thereof; rubber and articles thereof
Section 8	Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travelgoods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
Section 9	Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Section 10	Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof
Section 11	Textiles and textile articles
Section 12	Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair
Section 13	Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
Section 14	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Section 15	Base metals and articles of base metal
Section 16	Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Section 17	Vehicles, aircraft, vessels and associated transport equipment
Section 18	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Section 19	Arms and ammunition; parts and accessories thereof
Section 20	Miscellaneous manufactured articles
Section 21	Works of art, collectors' pieces and antiques