Rule 4 Most akin
GOODS WHICH CANNOT BE CLASSIFIED IN
ACCORDANCE WITH THE ABOVE RULES SHALL BE CLASSIFIED
UNDER THE HEADING APPROPRIATE TO THE GOODS TO WHICH
THEY ARE MOST AKIN.
If goods cannot be classified according to GRIs 1 to 3, then resort must be made to GRI
4. GRI 4 requires that goods are to “be classified under the heading appropriate to the
goods to which they are most akin.” This rule should be applied very infrequently as
GRIs 1 to 3 will cover the classification of almost all goods. When attempting to apply
this rule, however, any determination regarding “kinship” should depend on such factors
as description, character, purpose or intended use, designation, production process and
the nature of the goods.
EXAMPLE: Exhaust Air Jack (heading 84.25)
EXPLANATORY NOTE for RULE 4
(I) This Rule relates to goods which cannot be classified in accordance with Rules
1 to 3. It provides that such goods shall be classified under the heading appropriate
to the goods to which they are most akin.
(II)In classifying in accordance with Rule 4, it is necessary to compare the presented
goods with similar goods in order to determine the goods to which the presented
goods are most akin. The presented goods are classified in the same heading as the
similar goods to which they are most akin.
(Ill) Kinship can, of course, depend on many factors, such as description, character,
purpose.
