The General

Interpretative
Rules(GIRs)
 GENERAL RULES FOR THE INTERPRETATION
OF THE HARMONIZED SYSTEM
There are SIX GENERAL RULES.
• The first five (5) Rules relate to classification in the 4-digit headings.
• Rule 6 relates to classification at the subheading level.
The Rules set out the principles for classification in the HS
Nomenclature.
They are an integral part of the Nomenclature, providing uniform
application and interpretation.
The GIRs are incorporated in the CMTA, R.A 10863 under Sec. 1610.
 APPLICATION OF THE GIRs
The application of the GIRs 1 to 4 should always be in SEQUENTIAL
ORDER:
Rule 1 is to be taken into consideration first.
If classification is not covered by the provisions of Rule 1, then apply
rule 2, and so on up to Rule 4.
Rules 5 and 6 stands on their own to be applied as needed.
Goods must first be classified in the four digit HS Heading whose
terms must specifically described the goods…
 APPLICATION OF THE GIRs
Only 4 – digit headings are comparable:
Never compare a Heading Description with that of a Subheading
description.
Example:
Classification of an Electric Toothbrush.
? Heading 85.09 as an “Electromechanical domestic appliances with self
contained electric motor,…”
?Subheading 9603.21 which provides for “Toothbrushes,…”
(Heading 96.03 provides for “Brooms, brushes…, not motorized xxx”)
 THE GENERAL INTERPRETATIVE
RULES
Rule 1 Terms of the Headings, Section/ Chapter Notes
Rule 2 (a) Incomplete or unfinished; Unassembled or Disassembled
Rule 2 (b) Mixtures or Combinations
Rule 3 2 or more Headings
Rule 3 (a) Most specific
Rule 3 (b) Essential Character
Rule 3 (c) Last in Numerical Order
Rule 4 Most akin
Rule 5 (a) Special Container
Rule 5 (b) Packing Materials & containers
Rule 6 Subheading Rule
 THE GENERAL INTERPRETATIVE
RULES
Rule 1:
Titles Sections, Chapters and Sub-Chapters are provided for ease
conference only.
Classification shall be determined according to the TERMS of the
HEADING and any relative SECTION or CHAPTER NOTES.
• Provided such headings or Notes do not Otherwise require, according to the
following provisions, i.e., GIRs 2 and 6.
This is the 1st Rule to be considered in classifying any products are
classified according to GIR 1.
RULE 1: Titles of Sections and Chapters are used as Guidelines only.

EXAMPLE 1: CIRCUS MENAGERIES (a collection of wild animals in captivity for

exhibition)

Chapter 1:
Live Animals.
Or
Chapter 95
Toys, games and sports requisites; and parts and accessories thereof.
Menageries are under Heading. 95.08
RULE 1: Terms of Heading.

EXAMPLE 2: QUINTUPLE DECKER BUS

Heading 87.02 covers Motor Vehicle for the Transport

of ten or more persons, including the driver.

Does the given article conform to

the TERMS OF HEADING 87.02?
RULE 1: Terms of Heading.

EXAMPLE 3: Heading 87.02 Motor Vehicles for the

transport of ten or more persons, including the
driver.
RULE 1: Relative Section or Chapter Notes

EXAMPLE 4: Chapter 65 Headgear and parts thereof

Heading 65.05 “Hats and other Headgear” knitted or crocheted, or made
up from lace, felt or other textile fabric, in the piece (but not in strips),
whether or not lined or trimmed;…”

Brand New Caps Used Caps

(Heading 65.05) (Still Under Heading 65.05?)
RULE 1: Relative Sections or Chapter Notes

EXAMPLE 4:Chapter 65 Headgear and parts thereof

Heading 65.05 “Hats and other Headgear” knitted or crocheted, or made up
from lace, felt or other textile fabric, in the piece (but not in strips), whether
or not lined or trimmed;…”

NOTE 1 (a) to Chapter 65 states that:

This Chapter does not cover “WORN HEADGEAR of heading 63.09”.

THEREFORE, the Used Caps are not classified under Chapter 65 but in
Chapter 63 (under Heading 63.09) as “WORN clothing and other worn
articles”
 THE GENERAL INTERPRETATIVE
RULES
RULE 2:

EXTENDS THE SCOPE OF CLASSIFICATION TO INCLUDE GOODS

IMPORTED IN A CONDITION NOT SPECIFICALLY RECOGNISED IN THE
TARIFF NOMENCLATURE.

“INCOMPLETE”, ”UNFINISHED”, ”UNASSEMBLED” OR “DISASSEMBLED”

GOODS.
REFERENCE TO GOODS COMPROMISED OF DIFFERENT MATERIALS OR
SUBSTANCES.
 THE GENERAL INTERPRETATIVE
RULES
RULE 2:
(a)“INCOMPLETE” or “UNFINISHED” articles, provided that, as
presented, has the essential character of the complete or finished
article.
Complete or Finished article presented (imported)
“UNASSEMBLED” or “DISASSEMBLED” condition.
(b) Any reference in heading to a material or substances shall be taken
to include a reference to mixture or a combinations of that material or
substance with other materials or substances.
RULE 2 (a):

EXAMPLE 1:
Preform Bottle – “UNFINISHED” article
(heading 39.23 covers plastic bottles)
RULE 2 (a)

EXAMPLE 2: “INCOMPLETE” article

Wrist watch without strap – Incomplete
(heading 91.02 covers wrist watches)

EXAMPLE 3: “UNASSEMBLED” article

Unassembled office chair
(heading 94.01 covers seats)
 THE GENERAL INTERPRETATIVE
RULES
Does GIR 2(a) apply?

Example:
Trucks Chassis imported together with its diesel engine but
not mounted.

Heading 87.06 Provides for “Chassis fitted with engines, for motor
vehicles of headings 87.01 to 87.05.”
 THE GENERAL INTERPRETATIVE
RULES
RULE 3:
For goods classifiable under two or more headings:
(a) Most specific description,
(b) Mixtures, composite goods, and goods put up in sets for retail sale,
shall be classified on the material or component that gives the
essential character.
(c) Classified under the heading which occurs last in numerical order.
 THE GENERAL INTERPRETATIVE
RULES
RULE 3 (a): Example – Chair/Ladder
Wooden ladder (heading 44.21- other articles of woods);
Wooden chair (heading 94.01- Seats)
 THE GENERAL INTERPRETATIVE
RULES
RULE 3 (a): Principles

Relative Specificity
A description by name is more specific than a description by class.

A description that more clearly identifies a product is more specific than the
one which is less complete
 THE GENERAL INTERPRETATIVE
RULES
RULE 3 (b): Principles
THIS RULE ONLY APPLIES IN FOUR POSSIBLE SITUATIONS:
1. MIXTURES
E.g., MIXTURE OF STRIP TOBACCO (75%) AND RECONSTITUTED TOBACCO (25%)
2. DIFFERENT MATERIAL
E.g., CONVEYOR BELT MADE OF PLASTIC AND RUBBER
3. DIFFERENT COMPONENTS
E.g., GLASS ASHTRAY ON METAL STAND
4. SETS (put up for retail sail)
E.g., PERSONAL NEED SET
 THE GENERAL INTERPRETATIVE
RULES
RULE 3 (b)
MIXTURE: Mixture of barley (60%)
of heading 10.03 and oats (40%) of heading 10.04
 THE GENERAL INTERPRETATIVE
RULES
RULE 3 (b): Essential character
COMPOSITE GOOD:
Phone with
answering machine.

Phone
(Hdg. 85.17)
OR
Answering Machine
(Hdg. 85.19)
 THE GENERAL INTERPRETATIVE
RULES
RULE 3 (b): Essential character
COMPOSITE GOOD:
Lamp Radio.

Lamp (Hdg. 85.13)

Or
Radio (Hdg. 85.17)
 THE GENERAL INTERPRETATIVE
RULES
RULE 3 (b): Essential Character
SET : Hair Dressing kit consisting of an electric hair clipper or hdg.
85.10, a comb of hdg. 96.15, a pair of scissor of hdg. 82.13, and a
brush of heading 96.03.

Electric hair clipper or hdg. 85.10

 What is the Essential Character of a
Product?
These essential character of a product, may, for the example, be determined
by:
The nature of material or component:
Its bulk
Its quality
Its weight
Its value
The rule of the constituent material in relation to the use of the goods; and
Other factors
The essential character is determined on a case-to-case basis.
 THE GENERAL INTERPRETATIVE
RULES
RULE 3 (c): Last in Numerical Order
Chandelier
(heading 94.05)with electric fan (heading 84.14)
Gift Set consisting of matching Socks
(heading 61.15) and Necktie (61.17)
 THE GENERAL INTERPRETATIVE
RULES
RULE 4: Most Akin
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.

EXAMPLE:
Exhaust Air Jack
(heading 84.25)
 Kinship may depend on such factors as:
Description
Character
Purpose or intended use
Design
Production Process
Nature of the goods
 THE GENERAL INTERPRETATIVE
RULES
RULE 5:
(a) The case or container presented normally with an article is
classified under the heading where the article is classified.
(b) Packing materials and packing containers entered with the goods
are classified with the goods.

If of kind normally used for packing,

But not when such packing materials or containers are clearly suitable for
repetitive use
 THE GENERAL INTERPRETATIVE
RULES
EXAMPLE:
Importation of bicycle with case.
Heading 87.12 only covers “Bicycles and other cycles
(including delivery tricycles), not motorized”

By virtue of GIR 5(a), the bicycle and its container

are both classified under heading 87.12.
 THE GENERAL INTERPRETATIVE
RULES
RULE 5 (a)
CONTAINERS TO BE CLASSIFIED WITH THE ARTICLES FOR WHICH THEY
ARE INTENDED ARE:
(1)SPECIFICALLY SHAPED OR FITED FOR THE ARTICLE/S THEY WILL
CONTAIN;
(2)SUITABLE FOR LONG- TERM USE;
(3)PRESENTED WITH THE ARTICLES FOR WHICH THEY ARE INTENDED,
WHETHER OR NOT THE ARTICLES ARE PACKED SEPARATELY FOR
CONVINIENCE OF TRANSPORT; AND
(4)OF A KIND NORMALLY SOLD WITH SUCH ARTICLES.
 THE GENERAL INTERPRETATIVE
RULES
RULE 5 (b): Packing materials and packing containers entered with the
goods.
Example:
A bottle of red wine packaged in a paperboard
box packaging.

By virtue of GIR 5 (b), the wine including the

packaging are classified under Heading 22.04
 THE GENERAL INTERPRETATIVE
RULES
RULE 5

RULE 5 (b) excludes:

Containers for repetitive use.

LPG (heading 27.11)

LPG Tanks (73.11)

 THE GENERAL INTERPRETATIVE
RULES
Packing materials or containers designed for REPETETIVE USE.
Example 2:
Plastic egg trays , each containing 36 fresh eggs.

Fresh eggs
(heading 04.07)
Plastic Trays
(heading 39.23)
 THE GENERAL INTERPRETATIVE
RULES
RULE 6: SUBHEADING RULES

Classification of goods in the subheadings shall be determined

according to the terms of those subheadings and any related
Subheading Notes.
 THE GENERAL INTERPRETATIVE
RULES
RULE 6: SUBHEADING RULE

Once goods have been classified in the Heading level by GIRs 1 to 5,

then classification in the Subheading level can take place by repeating
the principles of GIRs 1 to 5 and taking into account any related
subheading Notes.
Remember that ONLY subheading at the SAME LEVEL are comparable.
GIR 6 Example:

Stemmed beer glass made from glass containing 25% Pbo

Classification: HS 7013.22.00

70.13 Glassware of kind used for table, x x x

- stemmed drinking glasses, other than glass

ceramics:
7013.22.00 -- of lead crystal
7013.28.00 -- other
Subheading notes
1. For purpose of subheading 7013.22, x x x, the expression “lead crystal” means only glass
having a minimum lead monoxide content by weight of 24%
 SAMPLE EXERCISES
DETERMINING WHICH GIRs WERE APPLIED IN
THE CLASSIFICATION OF GOODS

No. 1: Live piglets classified under HS subheading 0103.91.

Note 1 to Section I states that “Any reference in this Section to a
particular genus or species of an animal, except where the context
otherwise requires, includes a reference to the young of that genus
or species.”

Heading 01.03 covers ”Live Swine.”

GIRs use were: GIRs 1 and 6

No. 2
Christmas tree imported unassembled for ease of transport
classified under HS subheading 9505.10

Heading 95.05 covers ”Festive, carnival or other entertainment

articles, including conjuring tricks and novelty jokes.”

GIRs used where: GIRs 2 (a) and 6