Classification
All existing products can be classified into the existing HS utilizing the General Rules of Interpretation. This structure allows for placement through research of the products form and function. An example of the former would be whole potatoes, while an example of the latter would be a resistance heated electric oven
The classification will change depending on whether the potatoes are fresh or frozen. Fresh potatoes are classified in position 0701.90, under the Header Potatoes, fresh or chilled, Subheader Other, while frozen potatoes are classified in position 0710.10 under the Header Vegetables (uncooked or cooked by steaming or boiling in water), frozen, Subheader Potatoes.
The classification for an electric oven depends on whether the oven is for domestic or industrial use. An electric oven for domestic use is classified in position 8516.60 under the Header Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof, Subheader Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters.
Industrial electric ovens are classified in position 8514.10 under the Header Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof, Subheader Resistance heated furnaces and ovens .
This applies to all products for classification and is able to accept new products for which there is no current classification through the use of the Other classification. This term encompasses all products of the nature in which the Header and Subheader describe.
The potatoes in the first example fall into this category, as they can also describe genetically-modified potatoes, which were not available during the elaboration of the first HTS.
Read more about this topic: Harmonized System