Classification

Parts

Components used in a finished article — classification depends on whether the part is "of" the article and whether a specific provision exists.

"Parts" classification is one of the most contested areas of customs law. Under Additional U.S. Rule 1(c), a specific eo nomine provision generally prevails over a "parts of" provision — but this is only one of many layers.

CBP and the courts apply two main tests for parts classification:

  1. Bauerhin Test — A part must be "an integral, constituent or component part, without which the article to which it is to be joined could not function as such article."
  2. Pompeo Test — A part must be a part of a particular article, dedicated solely or principally for use with that article.

Even if an article qualifies as a "part," classification depends on the structure of the relevant heading or chapter. Many chapters have specific notes excluding parts from particular headings — for example, Section XVI Note 2 provides detailed rules for parts of machinery in Chapters 84 and 85.

Common parts disputes involve:

  • Multi-use parts that fit several finished articles
  • Parts that are themselves provided for eo nomine in another heading
  • Articles that could be either "parts" or "accessories"

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