Answer first
Core rule
GRI 3 applies when goods are prima facie classifiable under two or more headings after the earlier rules. GRI 3(a) prefers the most specific description, subject to its mixed or composite-goods limitation. GRI 3(b) uses the material or component giving essential character. Only when 3(a) and 3(b) fail does 3(c) select the heading occurring last in numerical order among those equally meriting consideration.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Find the condition that makes two headings equally specific for a mixed, composite, or retail-set analysis.
Route: Read the second sentence of GRI 3(a), then continue directly to 3(b).
Worked example
A retail set contains components classifiable in different headings. One component performs the set's principal function and dominates its use. Which GRI 3 step should be tested?
- 1Confirm that the goods qualify for GRI 3 analysis after GRIs 1 and 2.
- 2Recognize that headings referring to only part of a set may be equally specific under 3(a).
- 3Test the nature, role, value, quantity, and use of the components for essential character.
- 4Use 3(c) only if essential character cannot be determined.
Conclusion: Test GRI 3(b) essential character before considering GRI 3(c).
Common traps
- Assuming the highest-value component always gives essential character.
- Using 3(c) before attempting a supported 3(b) analysis.
- Calling any group of packaged goods a retail set without checking the rule's conditions.