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Classification remains challenging, as practice shows.
When classifying parts of a machine, device or apparatus (hereafter referred to as "machine"), incorrect choices are often made. The argument for this often goes: "But that’s what it is actually used for." While this may sound logical, such an approach to classification is not justified.
If you are classifying parts of a machine, you will encounter a substantial set of rules to follow. These are primarily ‘notes’ (rules that clarify the interpretation of chapters, subheadings, and tariff headings, ensuring the correct classification of goods in the Combined Nomenclature). It is crucial to know what the specific part is used for. Additionally, its composition (for example: material type) can be important. It is also helpful to understand the part’s function. Once all the necessary information has been gathered, you can proceed with classification.