関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Heading 7412

Copper tube or pipe fittings (for example, couplings, elbows, sleeves).

2 subheadings

細号

関連事前裁定

解説注記

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000002682)

This brass hose coupler is considered a copper tube or pipe fitting which are named in heading 74.12. The Explanatory Notes to heading 74.19 exclude products that are more specifically covered elsewhere in the Nomenclature. The Explanatory Notes to heading 74.12 indicate that the Explanatory Note to heading 73.07 applies, mutatis mutandis, to this heading. The Explanatory Notes to heading...

Source: advance_ruling (C-2019-005603)

2 cm in length, is a coupling device and is considered a copper tube or pipe fitting which are named in heading 74, 12. The Explanatory Notes to heading 74.19 exclude products that are more specifically covered elsewhere in the Nomenclature. The Explanatory Notes to heading 74.12 indicate that the Explanatory Note to heading 73.07 applies, mutatis mutandis, to this heading. The Explanatory...

Source: advance_ruling (C-2019-005604)

Chapter 74 Notes (1)
1. 1. In this Chapter the following expressions have the meanings hereby assigned to them:

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