1. Why six rules and not one
Classification disputes arise because goods do not fit neatly into a single heading.
The General Interpretative Rules provide an ordered method for resolving the cases the primary rule does not settle.
2. GIR 1: the primary rule
Classification is determined by the heading terms and the relative section and chapter notes.
Two elements, both binding.
The heading text describes the goods.
The notes qualify, include or exclude.
Where GIR 1 resolves the classification, no further rule applies.
3. GIR 2: incomplete and unassembled
2(a): goods presented unassembled or disassembled are classified as the assembled article, provided they have the essential character of the complete article.
This covers machinery shipped in parts, furniture in flat packs, and equipment dismantled for transport.
The test is essential character: the parts, together, constitute the article.
2(b): mixtures and combinations of materials are classified by the provisions of GIR 3.
4. GIR 3: competing headings
Three sub-rules, applied in order.
3(a): specificity
The heading providing the most specific description prevails over a heading providing a general description.
A heading naming a specific article prevails over a heading covering a class.
3(b): essential character
Mixtures, composite goods and goods put up in sets for retail sale are classified by the material or component that gives them their essential character.
The determination is judgment-based and requires reasoning about what the goods essentially are.
3(c): last in numerical order
Where neither 3(a) nor 3(b) resolves it, the heading occurring last in numerical order among those equally deserving of consideration prevails.
5. GIR 4: the akin rule
Goods that cannot be classified under rules 1 to 3 are classified under the heading for the goods to which they are most akin.
This is the residual rule, and it is applied rarely.
6. GIR 5: packing
5(a): cases, boxes and similar containers specially shaped for a specific article, suitable for long-term use, are classified with the article.
5(b): packing materials and containers presented with the goods are classified with the goods, where they are of a kind normally used for packing such goods.
7. GIR 6: subheadings
The rules apply at subheading level, comparing subheadings at the same level.
Where two subheadings at the same level are candidates, GIR 3 applies to distinguish them.
8. The order matters
The rules are applied in sequence, and the first that resolves the classification is used.
An importer who jumps to GIR 3(b) essential character analysis without first applying GIR 1 is likely to reach a conclusion the notes would have excluded.
9. Common errors
Skipping GIR 1’s notes
The notes are where many classifications are decided.
Applying 3(b) too readily
Essential character is a judgment of last resort, not the first test.
Missing 2(a) on unassembled goods
Machinery shipped in parts classified as parts.
Ignoring 5(a) on specialised containers
The container and the article together.
10. Closing view
The six rules are short and the discipline of applying them in order is what separates a defensible classification from a plausible one.
Where a classification is challenged, the challenge is usually about which rule should have applied.
*This article is based on the General Interpretative Rules of the Harmonized Commodity Description and Coding System maintained by the World Customs Organization. Exporters and importers should confirm classification with the relevant customs authority.*