Answer first
Core rule
Under GRI 1, Section, Chapter, and sub-Chapter titles are for ease of reference only. Legal classification begins with the terms of the headings and any relative Section or Chapter Notes. A Note can include, define, or exclude goods and therefore can defeat an otherwise plausible heading description.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Find the sentence in GRI 1 that distinguishes titles used for reference from the legal terms that control classification.
Route: Open General Rules of Interpretation and read GRI 1 before opening a product chapter.
Worked example
A product appears to fit a heading description, but a Chapter Note expressly excludes that class of goods. Which authority controls the first classification step?
- 1Treat the heading as a candidate, not a final answer.
- 2Read the relative Section and Chapter Notes required by GRI 1.
- 3Apply the express exclusion before considering later GRIs.
- 4Move to a legally available heading rather than forcing the excluded heading.
Conclusion: The legal Note controls; the excluded heading cannot be used.
Common traps
- Treating a Section or Chapter title as operative legal text.
- Searching tariff descriptions without reading the Notes.
- Jumping to GRI 3 before completing GRI 1 analysis.