Legal Definitions - doctrine of entireties

The doctrine of entireties is a principle used in customs law to determine how certain imported goods are classified for duty purposes. This doctrine applies when a shipment consists of multiple separate components that are clearly designed and intended to be assembled together to form a single, complete article. When this is the case, customs officials will classify the entire collection of parts as the finished article it is meant to become, rather than classifying each individual component separately. This approach recognizes that the sum of the parts, once assembled, creates a distinct item different from any of its individual components.

• Example 1: Flat-Pack Furniture Kit

  Imagine a company imports a large shipment of unassembled wooden panels, screws, and hinges, all packaged together in individual boxes. Each box contains all the necessary pieces to build one complete flat-pack bookshelf. Instead of classifying the wooden panels as "lumber," the screws as "fasteners," and the hinges as "metal hardware" individually, the doctrine of entireties would apply. Customs would classify each complete box of parts as a "bookshelf," because the ultimate purpose and form of the assembled components is a distinct, finished piece of furniture.

• Example 2: Bicycle Assembly Components

  Consider a bicycle manufacturer importing a container filled with various parts: frames, wheels, handlebars, seats, pedals, and chains. These components are grouped in sets, with each set containing all the necessary items to assemble one complete bicycle. Rather than classifying the frames as "metal structures," the wheels as "vehicle parts," and the handlebars as "accessories," the doctrine of entireties would dictate that each set of components be classified as a "bicycle." This is because the parts, when combined, form a single, distinct article—a complete bicycle—which is different from any of its individual components.

• Example 3: Prefabricated Greenhouse Kit

  A garden supply store imports a large kit containing pre-cut aluminum frames, polycarbonate panels, ventilation windows, and all necessary bolts and seals, designed to be assembled into a complete backyard greenhouse. Under the doctrine of entireties, customs would not classify the aluminum frames as "metal extrusions," the panels as "plastic sheets," or the windows as "glass products." Instead, the entire kit would be classified as a "prefabricated greenhouse" because all the components are intended to form a single, complete, and distinct structure.