https://www.taxtmi.com/article/detailed?id=15594 Classification of goods under the Customs Tariff Act determines duty liability and concessions by reference to the Harmonized System, tariff headings, and section and chapter notes. The General Rules of Interpretation establish a hierarchy-relying on headings, notes, essential character, and rules for mixtures and sets-with essential character governing multi component goods. Binding tariff notifications and advance rulings provide administrative certainty, while courts emphasize substance over form, evidence based classification, and on residual headings to prevent tariff avoidance. en-us Sat, 13 Dec 2025 08:30:25 +0530 Sat, 13 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15594 Classification of goods under the Customs Tariff Act determines duty liability and concessions by reference to the Harmonized System, tariff headings, and section and chapter notes. The General Rules of Interpretation establish a hierarchy-relying on headings, notes, essential character, and rules for mixtures and sets-with essential character governing multi component goods. Binding tariff notifications and advance rulings provide administrative certainty, while courts emphasize substance over form, evidence based classification, and on residual headings to prevent tariff avoidance. Articles Customs - Import - Export - SEZ Sat, 13 Dec 2025 08:30:25 +0530 https://www.taxtmi.com/article/detailed?id=15594