OF THE
HARMONIZED SYSTEM
Classification of goods in th
e nomenclature shall be governed by the following principles:
1) The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, pro vided such headings or Notes do not otherwise require, according to the following provisions:
2)
(a) Any reference in a heading to an article shall be taken to include a
reference to that article incomplete or unfinished, provided ttat, as
presented, the incomplete or unfinished article has the essential character of
the complete or finished article. It shall also be taken to include a reference
to that article complete or finished (or falling to be classified as complete
or finished by virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance
shall be taken to include a reference to mixtures or combinations of that
material or substance with other materials or substances. Any reference to
goods of a given material or subslance shall be taken to include a reference to
goods consisting wholly or partly of such material or substance. The
classification of goods consisting of more than one material or substance shall
be according to the principles of Rule 3.
3) When by application of Rule 2 (b) or for any other reason, goods
are, prima facie, classifiable under two or more headings,
classificatiotl shall be effected as follows:
(a) The heading which provides the most
specific description shall be preferred to headings providing a more general
description. However, when two or more headings each refer to part only of the
materials or substances contained in mixed or composite goods or to part only
of the items in a set put up for retail sale, those headings are to be regarded
as equally specific in relation to those goods, even if one of them gives a
more complete orprecise description of the goods.
(b) Mixtures, composite goods consisting of
different materials or made up of different components, and goods put up in
sets for retail sale, which cannot be classified by reference to 3 (a), shall
be classified as if they consisted of the material or component which gives
them their essential character, insofar as this criterion is applicable.
(c) When goods cannot by classified by reference to 3 (a)
or 3 (b), they shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration.
4) Goods which cannot be classified in accordance with the above Rules
shall be classified under the heading appropriate the goods to which they are
most akin.
5) In addition to the foregoitlg provisions, the following Rules shall
apply in respect of the goods referred to therein:
(a) Camera cases, musica] instrument cases,
gun cases, drawing instrun1ent cases, necklace cases and similar containers,
specially s1apes or fitted to contain a specific article or set ofarticles,
suitable for long-term use and presented with tht: articles for which they are
intended, shall be classified with such articles when of a kind normally sold
therewith.This Rule does not, however, apply to containers which give the whole
its
essential character.
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive llse.
6) For legal purposes, the clas:;ification of goods in the subheadings
of a heading shall be determined according to the terms of those su1Jheadings
and any related Subheading Notes and, mutatis mutandis, to the above
Rules, on the understmding that only subheadings at the same level are
comparable. For the purposes of this Rule the relative Section and Chapter Notes
also apply, unless the context otherwise requires.