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  1. GRI 1
  2. The table of contents, alphabetical index, and 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 following provisions
  3. GRI 2
  4. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided
    • that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall
    • also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this
    • rule), entered unassembled or disassembled.
    • (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 materials or substances. Any reference to goods of a given material or substance shall
    • be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of
    • goods consisting of more than one material or substance shall be according to the principles of rule 3.
  5. GRI 3
  6. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings,
    • classification shall be effected as follows:
    • (a) The heading which provides the most specific description shall be preferred to headings providing a more general
    • description. However, when two or more headings each refer to part only of the materials or substances contained in mixed
    • or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally
    • specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
    • (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for
    • retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or
    • component which gives them their essential character, insofar as this criterion is applicable.
    • (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in
    • numerical order among those which equally merit consideration.
  7. GRI 4
  8. 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.
  9. GRI 5
  10. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
    • (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,
    • specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles
    • for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not,
    • however, apply to containers which give the whole its essential character;
    • (b) Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall
    • be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding
    • when such packing materials or packing containers are clearly suitable for repetitive use.
  11. GRI 6
  12. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those
    • subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only
    • subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes
    • also apply, unless the context otherwise requires

Card Set Information

2010-01-15 23:57:05
Customs Brokers Exam

General Rules of Interpretation
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