Tariff classification under the Harmonized System follows a sequential GRI framework, with essential character and heading specificity guiding disputes.
General Rules for the Interpretation provide the hierarchical framework for tariff classification under the Harmonized System of Nomenclature. Classification proceeds sequentially from Rule 1 to Rule 6, and Rule 1 requires classification according to the terms of the headings and relevant Section or Chapter Notes, which have binding legal force. Rule 2 covers incomplete, unassembled, and composite goods; Rule 3 resolves competing headings through specificity, essential character, or numerical order; Rule 4 is a residual similarity rule; Rule 5 addresses packaging and containers; and Rule 6 governs subheading classification by applying the same approach mutatis mutandis. (AI Summary)