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Classifying Functional Units Department of Immigration and Border Protections Tariff Classification Guide on the use of Section XVI Note 4 in Section XVI and Chapter 90NOTICE: This publication is
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Functional units refer to the components or parts of a system that perform specific tasks or functions.
Entities or individuals responsible for the operation or management of a system are required to file functional units.
Functional units can be filled out by providing detailed information about the components, tasks, and functions of a system.
The purpose of functional units is to provide a clear understanding of how a system is structured and operates.
Information such as component names, functions, and relationships must be reported on functional units.
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