REVIEW QUESTIONS

Question One
Logically and in a systematic order classify the following mixture of different spices up to
subheading level as clarified here below;
The East African Spices Company Ltd based in Arusha declared 1200 packages of
spices, each package consists of 1000 packets of 50gms each consisting of;

 25% by weight of Grounded Vanilla

 25% by weight of Crushed Cinnamon,
 25% by weight of Crushed Cardamoms,
 25% by weight Grounded Cloves

Question two
Systematically and logically classify the following commodities up subheading level;
a) Railway sleepers of various stones concrete imported special for the construction
of a standard gauge railway 1st phase (Dar – Moro) for speed trains.
b) Pedicure sets including nail files of base metal imported by a famous Beauty
shop based at Kariakoo Market in Dar.
c) Vibrated Building blocks of Portland cement imported by contractors of the
Tanzania Airport Association (TAA) to complete JNIA Terminal 3.
d) Ice cream and other edible ice containing cocoa to be exported to Uganda by MB
company Ltd.

Question three
Attempt the following questions.
(a) With the help of one example to each type of classification, explain how a
commodity can be classified in the customs Nomenclature.
(b) When classifying a commodity in the Customs Nomenclature what are the
key considerations?
(c) Differentiate the International Customs Nomenclature from the National
Customs Tariff.
(d) Section, chapter or subchapter titles in the Customs Nomenclature do they
have any legal bearing? Discuss.
(e) One among the important users of the Harmonised Commodity Description
and Coding System (HCD&CS) is the Customs Administration. Mention
any other four users of the System.
(f) Briefly explain the structure of the Harmonised System Nomenclature.
(g) Briefly and with examples explain on how commodities are arranged in
the Harmonised System Customs Nomenclature
Question four

The Harmonized System constitutes a coherent set of headings and subheadings,

which together with the General interpretative rules (GIRs) and section, chapter and
subheading notes provide for the systematic and uniform classification of goods.
Required
(A) With reference to the appropriate GIR, how can you classify goods which are
classifiable under two or more headings

(B) Classify 500 sets put up for retail sale by M/S TOOL COMPANY of Dar es
Salaam. Each set is comprised of the following.
 Two hands operated adjusted spanners.
 Three hand saws.
 Two sledge hammers.
 Two chisels.
i) What are the correct headings for the above four commodities.
(a) In consideration of the chapters associated with the above-
identified headings.
i) What is the appropriate chapter for the sets?
ii) What is the correct heading for the sets?
iii) Give one reason for (ii).
iv) Mention the correct subheading for the sets.
(c) Which rule among the six GIR have you used to classify the set of tools
above?

Question five

Logically and systematically classify up to 8-digit level the following commodities

(a) Edible vegetables imported from South Africa for feeding cows and horses
(e.g. Hay, Lucerne (alfalfa).
(b) False beards made from textiles imported to be use by Father Christmas from
China.
(c) Knitted suspenders of cotton imported from UK by a famous business woman
based around Kariakoo market.
(d) Ear-rings made of yellow and green plastic for a wedding to be held on
20thJuly 2018.
(e) Two Military tanks imported by the Tanzania Defence Force (TPDF) from
Russia.

Question six

Classify the following articles by providing their heading and subheadings only.
a) Oil or petrol filters for a Lexus saloon car
 b) Imported 500 tins of kiwi shoe polish from Kenya
c) Two plates warmers cooker for gas fuel
d) Motors for Cinematographic cameras of heading 90.07 with an output of
15w
e) Imported herbicides containing bromomethane for spraying one acre
tomato garden
(N: B Remember only headings and subheadings required any other submission
will not be awarded.)

Question seven

Logically classify the following alloy up to 8 digits

(b) An alloy in powder form containing;
60% by w.t of tin
1% by w.t of iridium
25% by w.t of rhenium
8% by w.t of Silver
0.3% by w.t of osmium
3% by w.t of indium
2% by w.t of Gold
0.7% by w.t of ruthenium

(b) An alloy in powder form which is made up of:

0.5% by weight of chromium
8% by weight of Gold
20% by weight of magnesium
1 % by weight of Osmium
70% by weight of silver
0.5% by weight of Palladium

(c) An Alloy in powder form containing;

20% by weight of Copper
20% by weight of Lead
5% by weight of Zinc
55% by weight of natural graphite
[i] What is the applicable heading --------------- subheading -------------
[ii] What is the legal base for the classification of the above alloy
Question eight
By using a logical approach classify unbleached woven fabrics made up of: 30% by
weight of cotton, 25% by weight of flax, 25% by weight of silk and 20% by weight of Jute