https://www.taxtmi.com/article/detailed?id=17163 Customs classification is governed by the HS Convention and the legally operative HS text comprising headings, subheadings, Notes and the GIRs. Classification begins with heading terms and applicable Section or Chapter Notes; titles are only reference tools. The GIRs provide a sequential method for incomplete goods, mixtures, competing headings, composite goods, containers and subheading classification. Explanatory Notes and Classification Opinions provide authoritative international interpretative assistance but cannot override the Convention, headings, Notes or GIRs. National tariff subdivisions, advance rulings and judicial interpretation operate domestically while remaining consistent with the internationally harmonised six-digit HS structure. en-us Wed, 12 Aug 2026 08:21:07 +0530 Wed, 12 Aug 2026 08:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17163 Customs classification is governed by the HS Convention and the legally operative HS text comprising headings, subheadings, Notes and the GIRs. Classification begins with heading terms and applicable Section or Chapter Notes; titles are only reference tools. The GIRs provide a sequential method for incomplete goods, mixtures, competing headings, composite goods, containers and subheading classification. Explanatory Notes and Classification Opinions provide authoritative international interpretative assistance but cannot override the Convention, headings, Notes or GIRs. National tariff subdivisions, advance rulings and judicial interpretation operate domestically while remaining consistent with the internationally harmonised six-digit HS structure. Articles Customs - Import - Export - SEZ Wed, 12 Aug 2026 08:21:07 +0530 https://www.taxtmi.com/article/detailed?id=17163