Customs tariff classification rules govern headings, essential character, mixed goods, containers, and sub-heading interpretation. Classification of goods under the First Schedule to the Customs Tariff Act is governed by interpretive rules based on heading terms, relevant section and chapter notes, and the principles applicable to incomplete, unfinished, mixed, composite, and set goods. Where goods are classifiable under multiple headings, the schedule applies a hierarchy of most specific description, essential character, and last numerical order; goods not otherwise classifiable are placed under the heading to which they are most akin. Special rules cover containers, packing materials, sub-heading classification, explanatory notes, and tariff abbreviations.
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Customs tariff classification rules govern headings, essential character, mixed goods, containers, and sub-heading interpretation.
Classification of goods under the First Schedule to the Customs Tariff Act is governed by interpretive rules based on heading terms, relevant section and chapter notes, and the principles applicable to incomplete, unfinished, mixed, composite, and set goods. Where goods are classifiable under multiple headings, the schedule applies a hierarchy of most specific description, essential character, and last numerical order; goods not otherwise classifiable are placed under the heading to which they are most akin. Special rules cover containers, packing materials, sub-heading classification, explanatory notes, and tariff abbreviations.
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