• Optical Splitters 

9013 80 40 applies as the article contains a waveguide, the presence of which is not allowed in the scope of heading 8544. Classification as optical fibre cables made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors, is also excluded. Consequently, the article is considered to be an optical device within the scope of Chapter 90. 

• Hair colour swatch books/ catalogue 

4911 10 90 applies because the article is essentially devoted to advertising and promoting different shades of hair dyes. In accordance with Note 5 to Chapter 49, brochures and trade catalogues are to be classified in heading 4911.  For reference: Product images are included in the new regulation. 

• Posture shirts and waistcoats 

6212 90 00 applies as the article is designed as a body-supporting garment and therefore excluded from Chapter 61, but is not orthopaedic, so it is also excluded from heading 9021 

• Van vehicle with more than one row of seats 

The van-type vehicle with more than one row of seats must fulfil the indications given in the HS Explanatory Note to heading 8703. However, such vehicles are to be classified in heading 8704 if the maximum inner length at the floor of the area for the transport of the goods is more than 50% of the length of the wheelbase of the vehicle or if they have more than two axles. Van-type vehicles with one row of seats and no presence of permanent anchor points and fittings for installing seats and safety equipment in the rear part of the vehicle, whether or not they have a permanent panel or barrier between the area for persons and the load area or windows in the side panels, are to be classified in heading 8704.’ 

• Footwear with plastic sole and textile upper 

6404 19 90 applies; the previous classification under 6404 11 related to shoes specially designed for sporting activities, but the plastic soles do not have the features to absorb shocks resulting from impact sports; therefore, the previous code is not suitable. 

• Inlets for blankets and pillows 

6307 90 98 applies as it is deemed that these articles do not have the same function or use as bedlinen of heading 6302; it is a product of a different nature, as it is to be filled and permanently closed after the filling 

If you are interested in exploring this topic further, you might find it worthwhile to consider the training courses and live clinics offered by Strong & Herd LLP: