1st SCHEDULE - General rules for the interpretation of this Schedule

Import tariff classification hinges on headings, essential character of goods, and tie breaking rules for mixed or composite items.

Classification for the First Schedule is governed by headings and Section/Chapter Notes; references to articles include incomplete or unassembled forms retaining the essential character, and references to materials include mixtures and partly composed goods. Where goods fall under multiple headings, prefer the most specific heading; if unresolved, classify by the material/component giving essential character; if still unresolved, use the heading last in numerical order. Special rules treat fitted containers, packing presented with goods, sub heading comparability, percentage duty basis, and definitions of heading, sub heading and tariff item.