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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Goods classification rules prioritise headings and essential character to determine tariff treatment and applicable duties.</h1> Classification of goods is governed by rules prioritising headings and Notes; incomplete articles and mixtures fall within headings, and mixed or composite goods are classified by the most specific heading or by the material giving the goods their essential character, with unresolved cases assigned to the last applicable heading by numerical order. Sub headings are comparable only at the same level; Chapter and explanatory notes, tariff item units and duty rate formats (ad valorem, specific, composite) determine levy and statistical measurement.

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