Registry Detail

3224

Interpretation

11/12/2009 10:34:00

I write to inquire about the classification of services under the UN CPCprov Code. We note that the explanatory note of many sections, divisions or subclasses contain "exclusions". For example, there are exclusions in the explanatory note of CPCprov 87204 which states that "[s]upply services of specialized domestic services through employees on the payroll of the supplier are classified according to the services rendered, e.g. as cleaning services, class 8740, or lawn maintenance services, subclass 88110 (Services incidental to agriculture)". We understand that such exclusions are specific to that particular subclass and therefore the exclusions or the principles expressed in the exclusions are not applicable to other subclass (for example other subclasses in 8720). We should be grateful to know if our understanding is correct. In this connection, we would consider that a service by a supplier to supply its own staff (hired by the supplier itself), on a contract basis, to be stationed in its client's office to provide computer-related services such as system analysis and design falls within CPC provisional code 87203 or 87209 instead of 8422 or 8423. We should be most grateful for your comments on our classification. We understand the Provisional CPC has been replaced with newer versions and is no longer actively supported. However, there is some urgency in this matter and it would therefore be deeply appreciated if we could hear from your office on or before 21 September (Monday), if possible. We apologize for the urgency of this matter and we thank you in advance for your kind assistance!

Exclusion notes are typically placed where there is room for confusion concerning what is in and out of a given subclass. Technically, however, they apply to all classes, since they specify explicitly where specific activities go. A key difference between activities found in group 872 and those of 842 is that in the former, the service provided is only that of supplying personnel to carry out work under the client supervision, whereas in 842, a specific service is being provided (other than just supplying personnel). In other words, if the contract between the client and the service provider concerns the supply of personnel, it should be classified in 872. If, on the other hand, the contract concerns the provision of a software implementation service, such as a system analysis service (which may or may not include sending key people over to carry out work at the client's facilities), that is classified under group 842.