Legal Definitions - doctrine of entireties

The doctrine of entireties is a rule in customs law that states when an entry consists of parts that come together to form a different article, the classification will be of the whole article instead of the individual components.

For example, if someone imports a car that is made up of various parts, such as the engine, wheels, and body, the entire car will be classified as a car instead of each individual part being classified separately. This is because the car is a different article than any of its individual components.

Another example could be a computer that is made up of a monitor, keyboard, and CPU. The entire computer would be classified as a computer instead of each individual component being classified separately.

The doctrine of entireties is important in customs law because it ensures that the proper classification is given to goods that are made up of various parts. This helps to ensure that the correct duties and taxes are applied to the goods.