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of <h1>Tariff classification rules: headings and notes govern, Rules 2-6 set treatment of incomplete items, packing, subheadings</h1> The Schedule sets rules for classifying imported goods under the tariff: section and chapter titles are only for reference; classification follows headings and notes. Rule 2 treats incomplete/assembled items and materials (including mixtures) as falling within headings. Rule 3 resolves competing headings by specificity, essential character, or last numerical order. Rule 4 provides a residual 'most akin' classification. Rule 5 directs classification of specially fitted containers and ordinary packing with the goods. Rule 6 governs sub-heading comparability. Explanatory notes address hyphenated sub-levels, percent duties based on customs value, and definitions/abbreviations.
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