General Rules of Interpretation (GRI 1-6)

GRI 1 is the most important rule: classification is determined first by the terms of the headings and any relative Section or Chapter Notes. Most goods can be classified solely by applying GRI 1. Only when GRI 1 does not resolve classification should subsequent rules be consulted. Section and Chapter Notes are legally binding and take precedence over heading text when there is a conflict.

GRI 2(a): incomplete or unfinished articles that have the essential character of the complete article are classified as the complete article. GRI 2(b): mixtures, composite goods, and goods made of more than one material should be classified according to GRI 3 if they are prima facie classifiable under two or more headings.

GRI 3(a): the most specific description prevails over a general description. GRI 3(b): mixtures, composite goods, and goods in sets for retail sale are classified by the component that gives them their essential character. GRI 3(c): when 3(a) and 3(b) cannot determine classification, the good is classified under the heading that occurs last in numerical order.

GRI 4: goods not classifiable under GRI 1-3 are classified under the heading for the most similar goods. GRI 5(a): cases, boxes, and containers presented with the articles they are designed to contain are classified with those articles (with exceptions). GRI 5(b): packing materials are classified with the goods they pack. GRI 6: classification at the subheading level follows the same GRI 1-5 principles, comparing subheadings within the same heading.