General Interpretative Rules (Sec. 1610) Flashcards
It states that the classification of products shall be based on the terms of the tariff headings and the relevant Section and Chapter Notes
Rule 1
(1) states that the same product presented unassembled or disassembled,
(2) the same product incomplete or unfinished, provided that the product, as presented, has the essential character of the complete or finished product.
Rule 2(a) - Incomplete/Unfinished, Unassembled or Disassembled
provides that any reference in a tariff heading to a material or substance shall be taken as a reference also to mixtures or combinations of that material or substance with other materials or substances.
Rule 2(b) - Mixture or Combination
provides that when mixtures and composite goods are classifiable under two or more headings – under the tariff heading which provides the most specific description
Rule 3 (a) - Most Specific
provides that when mixtures and composite goods are classifiable under two or more headings – under the tariff heading of the material or component which gives the product its essential character
Rule 3 (b) - Essential Character
provides that when mixtures and composite goods are classifiable under two or more headings – under the tariff heading which occurs last in numerical order.
Rule 3 (c) - Last in Numerical Order
If a product cannot be classified using Rules 1 to 3, _____ provides that said product shall be classified under the tariff heading appropriate to the goods to which said product is most akin.
Kinship can depend on factors like product description, essential character, and purpose.
Rule 4
Under this rule, cases and containers normally presented with a product, and suitable for long-term use, shall be classified in the same tariff heading as said product.
Rule 5 (a) - Special Container
This GIR provides that the classification of products in a tariff subheading shall be based on the terms of said subheading and any related Subheading Notes.
Rule 6
This GIR, applies to packing materials.
Rule 5 (b)