• Subdividing a heading (subheading) is extracting two or more groups (i.e. 1-dash subheadings) to a heading.

• Extraction from a 1-dash subheading resulted to two or more groups extraction (2-dash subheadings) and so on..

• The resulting description of the extracted subheadings are as follows:

1. The first, second, third and nth

subheadings have specific description; and

2. The last subheading is the remaining products, other than the previous subheadings or commonly described as “Other”.

39.15 Waste, parings and scrap, of plastics.

3915.10 - Of polymers of ethylene:

3915.10.10 - - Of non-rigid cellular products

3915.10.90 - - Other 3915.20 - Of polymers of

styrene

Hdg.Hdg. HS CodeHS Code DescriptionDescription

Waste, parings and scrap, of plastics.

1- dash subheading (Waste, parings and scrap of ethylene)

2- dash subheading (Waste, parings and scrap of non-rigid cellular products of ethylene)

2- dash subheading (Waste, parings and scrap of rigid cellular products of ethylene)

1- dash subheading (Waste, parings and scrap of styrene)

39.15 Waste, parings and scrap, of plastics.

3915.10 - Of polymers of ethylene:

3915.10.10 - - Of non-rigid cellular products

3915.10.90 - - Other 3915.20 - Of polymers of

styrene

Hdg.Hdg. HS CodeHS Code DescriptionDescription

Waste, parings and scrap, of plastics.

2- dash subheadings are the subdivisions of the 1-dash description “Of polymers of ethylene”only

1- dash subheadings are the first degree subdivisions of the heading “Waste, parings and scrap, of plastics".

Subheadings with the same dashes are comparable, never compare subheadings with different dashes

Structure of a heading having multiple – dash subheadings.

87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

8703.10 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles:

8703.10.10 - - Golf cars, including golf buggies 8703.10.90 - - Other (8703.2) - Other vehicles, with spark-ignition internal

combustion reciprocating piston engine: 8703.21 - - Of a cylinder capacity not exceeding 1,000 cc: 8703.21.10 - - - Go-karts(8703.21.2) - - - Motor cars (including station wagons, SUVs and sports

cars, but not including vans): - - - - Completely Knocked Down: 8703.21.22 - - - - - Four-wheel drive 8703.21.23 - - - - - Other……… 8703.22 - - Of a cylinder capacity exceeding 1000cc but not

exceeding 1,500 cc

87.03 Motor cars and other motor vehicles …… 8703.10 - Vehicles specially designed for travelling on snow;

golf cars and similar vehicles: - - - - (8703.2) - Other vehicles, with spark-ignition internal

combustion reciprocating piston engine:

First subdivision of heading 87.03 (Vehicles for the transport of less than 10 passenger including the driver): 1-dash HS subheading

87.03 Motor cars and other motor vehicles …... 8703.10 - Vehicles specially designed for travelling on snow;

golf cars and similar vehicles: 8703.10.10 - - Golf cars, including golf buggies 8703.10.90 - - Other (8703.2) - Other vehicles, with spark-ignition internal

combustion reciprocating piston engine:

Further subdivisions of the 1-dash subheading (Vehicles specially…): the 2-dash AHTN subheading

Further subdivisions of the 1-dash subheading (Vehicles specially…): the 2-dash AHTN subheading

87.03 Motor cars and other motor vehicles ….. ……(8703.2) - Other vehicles, with spark-ignition internal

combustion reciprocating piston engine: 8703.21 - - Of a cylinder capacity not exceeding 1,000 cc: - - - - - - - - - - - - - - - - - - - - ……… 8703.22 - - Of a cylinder capacity exceeding 1000cc but not

exceeding 1,500 cc

2-dash HS subheading under the 1-dash (gasoline engine): subdivided by their cylinder capacity

87.03 Motor cars and other motor vehicles ….. (8703.2) - Other vehicles, with spark-ignition internal

combustion reciprocating piston engine: 8703.21 - - Of a cylinder capacity not exceeding 1,000 cc: 8703.21.10 - - - Go-karts(8703.21.2) - - - Motor cars …..: - - - - - - - - - - - - - - ……… 8703.22 - - Of a cylinder capacity exceeding 1000cc but not

exceeding 1,500 cc

3-dash AHTN subheading under the 2-dash (not exceeding 1,000 cc): subdivided by kind of vehicle

87.03 Motor cars and other motor vehicles ….. (8703.2) - Other vehicles, with spark-ignition internal

combustion reciprocating piston engine: 8703.21 - - Of a cylinder capacity not exceeding 1,000 cc: 8703.21.10 - - - Go-karts(8703.21.2) - - - Motor cars …..: - - - - Completely Knocked Down: 8703.21.22 - - - - - Four-wheel drive 8703.21.23 - - - - - Other……… 8703.22 - - Of a cylinder capacity exceeding 1000cc but not

exceeding 1,500 cc

• 4-dash AHTN subheading under the 3-dash (motor cars…): subdivided whether CKD or CBU• 5-dash under the 4-dash subheadings: subdivided whether four-wheel drive or not.

87.03 Motor cars and other motor vehicles …..

8703.10 - Vehicles specially designed for travelling on snow and similar vehicles

8703.10.10 - - Golf cars… 8703.10.90 - - Other (8703.2) - Other vehicles, with spark-

ignition internal …:

Hdg.Hdg. HS CodeHS Code DescriptionDescription

Subheading 8703.10.90 is described as vehicle specially designed for travelling on snow and similar vehicles other than golf cars and golf buggies

87.03 Motor cars and other motor vehicles ..…

(8703.2) - Other vehicles, with spark-ignition internal …:

8703.21 - - Of a cylinder capacity… : 8703.21.10 - - - Go-karts(8703.21.2) - - - Motor cars (including station

wagons,…: - - - - Completely Knocked Down: 8703.21.22 - - - - - Four-wheel drive 8703.21.23 - - - - - Other

Hdg.Hdg. HS CodeHS Code DescriptionDescription

Subheading 8703.21.23 is described as CKD motor cars of a cylinder capacity not exceeding 1000 cc, with spark-ignition internal combustion engine, other than the four –wheel drive and those that are designed for traveling on snow, golf cars and similar vehicles