Answer first
Core rule
Answer first: fix the four-digit heading, then descend one level at a time. GRI 6 applies subheading terms, related subheading notes, and GRIs 1–5 mutatis mutandis, but only subheadings at the same level are comparable. The eight-digit U.S. tariff line carries the legal rate treatment; a subordinate ten-digit statistical reporting number cannot enlarge or override that legal scope. For the October 2026 CBLE, use the 2026 HTS Basic Edition even when a later current-law HTS revision exists.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Choose one heading, mark every first-level sibling subheading, descend through one branch, and identify whether the final two digits are legal or statistical.
Route: Read GRI 6 first, then trace indentation in the 2026 HTS Basic Edition without comparing provisions from different levels.
Worked example
In a hypothetical heading, first-level subheading A covers leather outer surfaces and B covers textile outer surfaces. Under B, B1 covers cotton and B2 covers other textiles. Where does a cotton textile article go?
- 1Compare A only with B and select B because the outer surface is textile.
- 2Enter branch B, then compare B1 only with B2 and select B1 because the material is cotton.
- 3Continue to the applicable eight-digit legal line before selecting its subordinate ten-digit statistical number.
- 4Do not compare A directly with B1 because they occupy different hierarchical levels.
Conclusion: Select B, then B1, then finish the eight- and ten-digit descent within that branch; never compare A with B1.
Common traps
- Comparing provisions at different indentation levels.
- Letting a ten-digit statistical description override its eight-digit legal parent.
- Restarting a competing-heading GRI 3 analysis after the four-digit heading is fixed.