HS Classifications issue for Export goods

[MAHENDRA RAJPUROHIT]

Dear Sir/Madam,

We are exporter of stacker reclaimer and some time its spare parts like hydraulic cylinders, hydraulic pipes, Seal Kits, and other items.

please confirm us Which HS Code we use for Export & Tax Invoices for spare parts of main machines. we are sending spare parts separately time to time individually and not with main Machines 'stacker reclaimer' can we use all time a single HS code for every spare parts or need to mentions each items HS code separately ?

[Rajagopalan Ranganathan]

Sir,

If the tariff schedule prescribes separate HS code for machine and for spares meant for the machine then you have to mention separate HS code for spares.

[MAHENDRA RAJPUROHIT]

Dear Sir,

Thank you very much for support (our below separate shipments are spare parts items of one stacker reclaimer)

1st Shipment - Hydraulic Cylinder. 2nd Shipment- Hydraulic Pipe.

3. mechanical manufacturing items. 4rth Shipment - Electric Motor

Now, request you to confirm that, we used only a single HS code for all above spare parts Shipment or need to use HS Code of all individual shipment items.

Please confirm us.

[Rajagopalan Ranganathan]

Sir,

Under what HS code are you classifying stacker reclaimer ?

[MAHENDRA RAJPUROHIT]

Dear Sir,

Please find Stacker reclaimer -HS Code 84313910 which we are utilised.

AI Summary

HS classification guidance: use separate tariff codes for machine spares when tariff schedule prescribes distinct codes. Where the tariff schedule prescribes distinct codes for a machine and for its spares, separate HS codes must be declared for the spares; the exporter supplied the principal machine's HS classification to determine application of that rule.