Answer first
Core rule
The GRIs are sequential. GRI 1 starts with headings and legal Notes; GRI 2 extends heading scope to certain incomplete, unfinished, unassembled, mixed, or composite goods; GRI 3 resolves competing headings; GRI 4 covers goods most akin when the earlier rules fail; GRI 5 addresses specified containers and packing; GRI 6 repeats the legal comparison at the subheading level.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Locate which GRI covers an incomplete article that already has the essential character of the finished article.
Route: Scan the opening clause of GRI 2(a), then compare it with the purpose of GRI 3.
Worked example
An unassembled article is imported with all components and already has the essential character of the complete article. Which rule is considered before any competing-heading analysis?
- 1Begin with GRI 1 and identify the complete article's candidate heading.
- 2Recognize the incomplete or unassembled condition described by the facts.
- 3Apply GRI 2(a) to determine whether the heading extends to the imported condition.
- 4Use GRI 3 only if competing headings remain after that extension analysis.
Conclusion: GRI 2(a) is considered before GRI 3.
Common traps
- Using the first rule whose wording looks familiar instead of following sequence.
- Confusing GRI 2(a) essential character with GRI 3(b) essential character.
- Applying GRI 6 before deciding the heading level.