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of <h1>Understanding Goods Classification Under Customs Tariff Act, 1975: Essential Character and Specificity Rules Explained</h1> The Customs Tariff Act, 1975, outlines the classification of goods for import tariffs based on specific principles. Goods classification is determined by the headings and notes of sections, chapters, and sub-chapters, with incomplete articles classified as complete if they retain essential character. Mixtures or composite goods are classified according to the material that gives them essential character. Specific rules apply when goods are classifiable under multiple headings, favoring the most specific description. Additional provisions address the classification of containers and packing materials. Sub-headings are determined by their terms and related notes, with specific rules for tariff descriptions and abbreviations.
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