Classification Process Flashcards
2 basic steps to classification
Identify the goods and use the GIR
5 sages of classification
ID goods
identify sections
ID headings
classify at heading level
Classify and sub heading leavel
GIR full name
General rules for the interpretation of the harmonized system
How many GIR Rules
Six
Most commonly used GIR rules for classification
1 and 6 used for 95% of goods
GIR rule one 3 x parts?
Titles are for ease of reference
title according to term of heading and chap notes
Classification determined by subsequent GIRs
What dictated if a commodity merits its own heading or subheading?
It trade value per annum. 100 Million usd for heading, 50 million usd for sub heading
GIR rule one, part 2 explain!
One an appropriate chapter, heading, subheading has been chosen, always read the notes to see if the given product is omitted from that classification.
GIR rule one, applied to which section of the HS code Nomenclature
4-figure heading only.
GIR rule six applies to
aby sub-heading below a 6-figure structure
GIR Rule Six meaning
Read the subheading notes - Only compare headings at the same level
GIR 2,3 and 4 basic purpose
For goods not easily identifiable, interpretive goods.
Rule 2 used when
No exact heading to cover the goods in their imported state
GIR 2 General idea
one - unfinished product to be treated as finish product provided it has the essential characteristics
Two - un assembled to be treaded as an assembled product
GIR 2 full idea
GIR 2a principal one - Heading that describes goods in complete state can be use for goods not presented in a complete state.
GIR 2a principal two - Goods presented as unassembled or disassembled they are to be classes as assembled
GIR 2b principal one - A heading of a particular goods can be used on goods containing mixtures of more than one heading
GIR 2b principal two - as with principal one but discussing assemblies rather than mixtures
GIR 2b principal three - If principal one and two leave you with more than one heading, refer to GIR three
