A bracket, a motor, a cable, a touchscreen: is it "the thing itself" or "a part of the machine it serves"? Billions in duty ride on that question.
Step 1: is it excluded or a good of its own heading?
Note 1 to Section XVI excludes many articles outright (belts of plastics, tools of Chapter 82…). Note 2(a): parts which are themselves goods of a specific heading go to that heading — an electric motor is always 8501, a pump always 8413, even when clearly destined for one machine.
Step 2: sole or principal use
Note 2(b): parts suitable for use solely or principally with a particular machine are classified with that machine (or in its dedicated parts heading, e.g. 8473 for office machines, 8708 for vehicles under the parallel Section XVII notes). Evidence matters: design drawings, fitment lists, marketing.
Step 3: the residual
Note 2(c): otherwise, parts fall to residual headings such as 8487/8548. Auditors treat heavy use of residual headings as a red flag.
Chapter 90 nuance
Instruments follow similar rules via Chapter 90 Note 2, but with stricter exclusions. Accessories (non-essential add-ons) are treated differently from parts — an accessory can only be classified with the machine where the heading text or notes say so.
Common battlegrounds
- Touchscreens and display modules: 8524 (flat panel display modules under HS 2022) vs parts headings
- Vehicle vs machine parts: Section XVII Note 2 excludes machinery of 84/85 from "parts of vehicles"
- Fasteners "for" a machine: general-use articles of Note 2 to Section XV never become machine parts
Practical rule
Never start from "it is a part". Start from "what is this object, on its own?" — then let the Notes decide whether its destiny with a machine changes anything.