1

The titles of Sections, Chapters and sub-Chapters provided for ease

of reference only;
6 Classification shall be determined according to the terms of the
headings and any relative Section or Chapter Notes and,

The classification of goods in the subheadings

provided such headings or Notes do not otherwise require, according
to the following provisions : 2
of a heading shall be determined according to
the terms of those subheadings and any (A) Any reference in a heading to an article shall be taken to
related Subheading Notes and include a reference to that article incomplete or unfinished

has the essential character of the complete or finished article.
mutatis mutandis, understanding that only unassembled or disassembled.
subheadings at the same level are comparable. (B) Any reference in a heading to a material or substance
shall be taken to include a reference to mixtures or
combinations of that material or substance with other.

5
(A) Camera cases, musical instrument cases, gun
cases, and similar containers, specially shaped or GRIs 3
PRINCIPLES
fitted to contain a specific article or set of articles,
suitable for long-term use and presented with the (A) The heading which provides the most specific description shall be
articles for which they are intended preferred to more general description.
does not apply to containers which give the

whole its essential character; (B) Mixtures, composite goods which cannot be classified by reference

to 3(a), shall be classified as if they consisted of the material or component
(B) Packing materials and packing containers which gives them their essential character.
presented with the goods therein shall be

classified with the goods if they are of a kind (C) When goods cannot be classified by reference to 3 (a) or 3 (b), they
not binding when such packing materials or shall be classified under the heading which occurs last in numerical order
packing containers are clearly suitable for .
repetitive use.

Goods which cannot be classified in accordance with the

above Rules shall be classified under the heading appropriate

to the goods to which they are most akin.

4
 General The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification
shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such
headings or Notes do not otherwise require, according to the subsequent rules (2,3,4,5,and 6)

Interpretativ
Simplified :

e Rules 1. The words in the Section, Chapters and Sub-Chapter titles are to be used as guidelines ONLY, those
were provided for ease of reference.
2 .Classification is determined by the words (terms) in the Headings (the first four numbers) and the

(GIRs) RULE NO.

Section and Chapter Notes that apply to them unless the terms of the heading and the notes say otherwise.

Tips:
1
1. Most commodities should be correctly classifiable in reference to this rule alone.
2. Find a Heading that is worded in such a way as to include the product in question.
3. Check the Section and Chapter notes to see if the product is mentioned specifically as being included or
excluded.

Simplified:

1. Classification of unfinished, incomplete, unassembled or disassembled goods.

2. Unfinished and incomplete or unassembled and disassembled goods can be classified under the
same Heading as the same goods in a finished/complete state if they have the essential character of the
RULE NO. complete or finished article.

2(A)
Exception:

a. If the text of the Heading or the relevant Legal Notes exclude the unfinished or unassembled product in question.
 General Simplified:

1. Commodities made up of a mixture of materials or substances.

Interpretativ RULE NO.

2(B)
2. Mixed product may seem to be eligible for classification under two or more Headings.
3. A given product can legally only be classified under one Heading.

e Rules
Simplified:

(GIRs) 1. Heading with the most specific description of the product should be used.

RULE NO. Tips:

3(A) 1. Between description by NAME and CLASS, the former is more specific.
2. Description that is clearer, is more specific.
Exception:
a. Where two Headings both only describe part of the product.

Simplified:

1. Mixtures, composite goods and sets consisted of the material or component which gives them their
essential character.

RULE NO. Tips:

3(B) The rule of essential character only applies on below instances:
1. Mixtures
2. Composite Goods:
Consisting of Different Material
Made up of Different Components
3. Sets put-up for retail sale
 General Simplified:

RULE NO. 1. Product should be classified under the Heading which occurs last in numerical order.

Interpretativ 3(C)

e Rules
Simplified:

(GIRs) RULE NO. a. Goods under this rule shall be classified to the heading which they are most similar.
4

Simplified:

Rule 5 specifies how to classify containers. Rule 5 (a) deals with containers which:

are shaped or fitted for the article they will contain,

are suitable for long-term use,
protect the article when not in use,
RULE NO. are of a kind normally sold with such articles,
are presented with the articles they are designed to contain.
5(A)

Exception:

a) Cases where the container gives the product its essential character
 General
Interpretativ
Simplified:

e Rules RULE NO. a. Should be classified with the goods they contain if they are of a kind normally used for packing such
goods and are not suitable for repetitive use.
5(B)

(GIRs)

Simplified:

1. Classification to the Subheading level can now take place by repeating international Rules 1 to 5 and
RULE NO.
considering any related Legal Notes.
6 2. Subheading Rule, only subheadings at the same level are comparable.
WHERE TO BE
CLASSIFIED?
:
( 9202)
Violin HS
Hairdressing kit pair of

Exhaust Air
A wooden chair is

(4202)
electric hair clippers

with case
of heading 8510,
9615,
a comb
Jack( heading
classified as

“
84.25)
of heading a pair Wooden

of scissors of heading

8213, and a brush of

( 9401)”
chair HS

heading 9603.
KEY TO
CORRECTION:
:
( 9202)
Violin HS
Hairdressing kit pair of

Exhaust Air
A wooden chair is

(4202)
electric hair clippers

with case
of heading 8510,
9615,
a comb
Jack( heading
classified as

“
84.25)
of heading a pair Wooden

of scissors of heading

8213, and a brush of

( 9401)”
chair HS

heading 9603.

Rule 5(a) Rule 3 (b) Rule 4 Rule 3(a)