The tariff classification of merchandise under the Harmonized System is
governed by the principles set forth in the General Rules of Interpretation(“GRIs”).

The GRIs are intended to be consulted and applied each time merchandise is
to be classified under the Harmonized System.

Accordingly, it is the GRIs that are the single set of legal principles that always
govern the classification of merchandise under the Harmonized System.

There are six GRIs in all.

Table of Contents

Things to remember

The application of the GIRs (1-4) should always be in SEQUENTIAL ORDER:
Rule 1 is to be taken into consideration first.
If classification is not covered by the provisions of Rule 1, then apply Rule 2, and so on.

Goods must first be classified in the 4-digit HS heading whose terms most specifically
describe the goods (unless otherwise required or directed by the GIRs) and

Only 4-digit headings are comparable:
Do not compare a heading description with a subheading description.

Example: Classification of an electric toothbrush.

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

Heading 85.09 as an “Electro-mechanical domestic appliances with self-contained
electric motor,….” OR Subheading 9603.21 which provides for “Toothbrushes,…”.
(Heading 96.03 provides for “Brooms, brushes…”)

NO!
Do not compare a heading description with a subheading description.
It is important to know about things to remember before understanding GRIs.

An electric toothbrush could potentially be classified in heading 8509 as an
electromechanical domestic appliance with self-contained motor and in
heading 9603 as a brush.
Within heading 9603, subheading 9603.21 provides for “toothbrushes.”
No consideration should be given to this subheading when comparing the
terms of the headings to determine the appropriate heading for classification
of the electric toothbrush (as merchandise must first be classified in the
Harmonized System at the heading level by the terms of the headings).

GRI Rule 1 Terms of the Headings, Section/Chapter Notes

THE TABLE OF CONTENTS, ALPHABETICAL INDEX, AND
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, PROVIDED SUCH
HEADINGS OR NOTES DO NOT OTHERWISE REQUIRE, ACCORDING
TO THE FOLLOWING PROVISIONS: [that is, GRIs 2 to 6].

EXAMPLE 1: Under GRI 1, if a provision specifically and completely
describes a product, then the product would be classified in that provision
(e.g., fresh grapes are classified under heading 0806 which provides for
“grapes, fresh or dried”). In this situation, the product is classified by the
terms of a heading.

Example: Live poultry (heading 01.05)

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

EXAMPLE 2: Note 3 to Section XVI to the Harmonized System directs
classification of composite machines described therein on the basis of the
“principal function” of the machines. Under GRI 1, such machines are to
be classified as so directed in that note. In this situation, the products are
classified by the terms of a section note.

Example of Terms of the Headings, Section/Chapter Notes

EXAMPLE 3: Section XV is entitled “Base metals and articles of base metal”
but jewelry of base metal is classified in Section XIV.

EXAMPLE 4: Chapter 61 is entitled “Articles of apparel and clothing accessories,
knitted or crocheted”, although the chapter also covers certain articles which are
not wholly knitted or crocheted, such as those in heading 62.12.

EXAMPLE 5: Live horses are classified in Heading 01.01.

GRI 1 further states that if the texts of the headings and of the notes cannot, by
themselves, determine the appropriate heading for classification of merchandise, then
classification is to be determined by the appropriate GRIs that follow GRI 1 (i.e., GRIs 2
to 6).

Rule 2 (a) Incomplete or unfinished; Unassembled or disassembled

RULE 2. (a) ANY REFERENCE IN A HEADING TO AN ARTICLE
SHALL BE TAKEN TO INCLUDE A REFERENCE TO THAT ARTICLE
INCOMPLETE OR UNFINISHED, PROVIDED THAT, AS ENTERED,
THE INCOMPLETE OR UNFINISHED ARTICLE HAS THE ESSENTIAL
CHARACTER OF THE COMPLETE OR FINISHED ARTICLE. IT SHALL
ALSO INCLUDE A REFERENCE TO THAT ARTICLE COMPLETE OR
FINISHED (OR FALLING TO BE CLASSIFIED AS COMPLETE OR
FINISHED BY VIRTUE OF THIS RULE), ENTERED UNASSEMBLED OR
DISASSEMBLED.

GRI 2 (a) has two parts. Part one deals with incomplete or unfinished goods and part
two deals with unassembled or disassembled goods.

Part One incomplete or unfinished goods

The first part of GRI 2 (a) extends the scope of any heading that refers to a
particular article to cover not only the complete article but also that article incomplete or
unfinished, provided that, as presented, it has the “essential character” (which is
discussed below) of the complete or finished article.

EXAMPLE1: A ceramic statuette of the Hokie Bird that will be painted after
importation would still generally have the essential character of a ceramic
statuette of heading 6913 (i.e., one would still recognize and identify the
product as a ceramic statuette) and would, therefore, be classified pursuant
to GRI 2 (a) as the finished product in heading 6913.

Example2: Preform bottle – Unfinished (heading 39.23 covers plastic bottles)

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

Example3: Wrist watch without strap – Incomplete (heading 91.02 covers wristwatches)

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

Example3: A car without wheels, is considered as a complete car.

Part Two unassembled or disassembled goods

The second part of GRI 2 (a) provides that complete or finished articles presented
unassembled or disassembled (which may occur for reasons related to the packing,
handling or transportation of the articles) are to be classified in the same heading as the
assembled article. It also provides incomplete or unfinished articles presented
unassembled or disassembled are to be classified in the same heading as the complete
or finished article provided that as presented they have the essential character of the
complete or finished article (as provided for in the first part of GRI 2 (a)).

EXAMPLE1: A shipment of an unassembled bicycle (containing all parts
and components necessary to build a bicycle) would be classified in
heading 8712 as an assembled, finished bicycle as if it were entered (or
imported) as the assembled, finished bicycle.

Example2: A complete set of wooden panels meant for assembly into a cupboard,
is considered as a finished cupboard.

EXAMPLE3: Unassembled office chair (heading 94.01 covers seats)

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

Rule 2 (b) Mixtures or combinations

RULE 2.(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 SUBSTANCE
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.

GRI 2 (b) governs the classification (1) of mixtures and combinations of materials or
substances and (2) of goods consisting of two or more materials or substances. The
rule extends headings referring (1) to a material or substance to include mixtures or
combinations of that material or substance with other materials or substances and (2) to
goods of a given material or substance to include goods consisting wholly or partly of
that material or substance (but only as long as another heading does not refer to the
goods in their mixed or composite state).

If the addition of another material or substance deprives the imported good of the
character of the kind mentioned in the heading under consideration, however, then
one must resort to GRI 3 for classification of the merchandise. Or, in other words,
mixtures and combinations of materials or substances, and goods consisting of
more than one material or substance, if upon initial consideration are potentially
classifiable under two or more headings, they must be classified according to the
principles of GRI 3.

EXAMPLE1: Under GRI 2 (b), a stainless steel travel mug with a plastic
handle would be classifiable in heading 7323 as a table, kitchen or other
household article of steel despite the plastic handle (as it retains the
character of a table, kitchen or another household article of steel as
mentioned in heading 7323). If a travel mug, however, contained
relatively equal amounts of stainless steel and plastic (e.g., the outside or
outer surface of the mug is made of plastic and the inside or inner surface
(lining) of the mug is made of stainless steel), then the travel mug would
be potentially classifiable under two headings: heading 3924 as tableware,
kitchenware or other household article of plastic and heading 7323 as a
table, kitchen or other household article of steel. (Or, contrasting this
product with the initial one considered in this example, a travel mug
consisting of relatively equal amounts of stainless steel and plastic does
not have the character of a table, kitchen or other household article of
steel as mentioned in heading 7323.) In this situation, pursuant to GRI 2(b),
resort would need to be made to GRI 3 for classification of the product.

EXAMPLE2: Milk to which vitamins or minerals have been added.

EXAMPLE3: A pack of cornflakes which also contains a small amount of nuts and raisins.

Rule 3 2 or more headings

WHEN, BY APPLICATION OF RULE 2(b) OR FOR ANY
OTHER REASON, GOODS ARE, PRIMA FACIE, CLASSIFIABLE
UNDER TWO OR MORE HEADINGS, CLASSIFICATION SHALL BE
EFFECTED AS FOLLOWS:

GRI 3 provides for the classification of goods that are prima facie (or when initially
considered) classifiable under two or more headings. In such instances, the goods are
classified pursuant to this rule based on three criteria, taken in order:

Rule 3 (a) Most specific

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 or precise description of the goods.

The first sentence to GRI 3 (a) provides that goods should be classified in the heading
that provides the most specific description. In general, under this criterion, (1) a
description by name is more specific than a description by class and (2) a description
that more clearly identifies a product is more specific than one which is less complete.

Example1: Chair/ladder
A wooden ladder is classified as “Other articles of wood(HS4421)”
A wooden chair is classified as “Wooden chair(HS9401)”
So where to be classified??

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

Relative Specificity
A description by name is more specific than a description by class.
A description that more clearly identifies a product is more specific than one which is less complete.

the name “Wooden chair” more clearly identifies than “Other articles of wood”
Therefore this product is classified as Wooden chair(HS9401)

Example2:
Steel spoon is classified in HS82.15(Spoons) and not in HS73.23(Steel Household)

Example3:
Seats for motor vehicles are classified in HS94.01(Seats for motor vehicles)
and not in HS 87.08(Parts and accessories of the motor vehicles)

Example4: An example of a description by name in one heading that is
more specific than a description by class in another heading is as follow:
“shavers and hair clippers with self-contained electric motor” of heading
8510 is more specific than “electro-mechanical tools for working in the
hand with self-contained electric motor” of heading 8467 or
“electromechanical domestic appliances with self-contained electric motor” of
heading 8509.

Example5: An example of a description in one heading that more clearly
identifies a product than a description in another heading (and thus the
first description is more specific than the second description) is as follows:
A product identified as “unframed safety glass made of toughened or
laminated glass that is shaped and identifiable for use in airplanes” is
more clearly described by the article description “safety glass” of heading
7007 than by the article description “parts of goods of heading 8801 or
8802” (parts of aircraft and spacecraft) of heading 8803.

The second sentence to GRI 3 (a) further provides that when two or more headings
each refer to only one of the materials or substances in mixed or composite goods, or to
only some of the articles included 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 or precise description of the goods. If this situation exists, then resort must be
made to GRI 3 (b). (See examples discussed below for GRI 3 (b).)

Rule 3 (b) Essential character

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.

GRI 3 (b) deals with mixed goods, composite goods, and goods put up in sets for retail
sale as described above in the second sentence to GRI 3 (a) (i.e., each of the goods is
potentially classifiable in more than one heading because each good consists of two or
more different ingredients, materials, components or articles and no heading provides
for the goods as a whole).

By application of this criterion, such goods are classified according to the ingredient,
material, component or article that gives the mixtures, composite goods, or sets their
“essential character.”

Goods Put up in Sets for Retail Sale. For the purposes of GRI 3 (b), the term “goods put
up in sets for retail sale” means that the goods under consideration must (a) consist of
at least two different articles (i.e., the articles must be of a different type or nature, e.g.,
two table spoons are not such a “set”) which are, prima facie, classifiable in different
headings; (b) consist of products or articles put up together to meet a particular need or
carry out a specific activity; and (c) are put up in a manner suitable for sale directly to
users without repacking.

Example1:Mixture of barley (60%) of HS10.03 and oats (40%) of HS10.04

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

An example of a mixture of barley of HS1003(60%) and oats of HS1004(40%) in
different amounts. In such an instance, “barley” gives their essential character.
Therefore the mixture is classified as “barley(HS1003)”

Example2: An example of a “composite good”
coming within the purview of GRI 3 (b) would be a combined flashlight of
heading 8513 and radio of heading 8527 (i.e., both are contained in the
same housing). In such an instance, there is a product consisting of two
or more different units or components that are located in the same
housing with each component having a provision in which it could
potentially be classified and no provision exists in the Harmonized System
that provides for the composite good as a whole.

Example3: An example of a “set” coming within the purview of GRI 3
(b) would be a hairdressing kit consisting of a pair of electric hair clippers
of heading 8510, a comb of heading 9615, a pair of scissors of heading
8213, and a brush of heading 9603. In such an instance, there is a
product that consists of more than one item or article with each article
having a provision in which it could potentially be classified and no
provision exists in the Harmonized System that provides for the set as a
whole. In the above-mentioned hairdressing kit, the articles are put up
together to meet the particular need or carry out the specific activity of
grooming hair.

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

Example4: A mixture for brewing, consisting of 70 % wheat and 30 % barley. The mixture is
classified in Heading 10.01 (Wheat and meslin).

Example5: Liquor-filled chocolates are classified in Heading 18.06 (Chocolate and other food
preparations containing cocoa).

Example6: A bed linen set comprising a woven bedspread, pillow-cases and bolsters put up in a
paperboard case. It is classified in Heading 63.04.

In each of the above-mentioned example 4 to 6, one would need to make a
determination as to the ingredient, material, component or article that imparts the
essential character to the particular good. The good would then be classified as if made
or consisting entirely of that ingredient, material, component or article. In some
situations, however, no ingredient, material, component or article will be found to impart
the essential character to a particular good. In such instances, resort would need to be
made to GRI 3 (c) in order to classify the good.

Rule 3 (c) Last in numerical order

WHEN GOODS CANNOT BE 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.

GRI 3 (c) states that goods should be classified under the heading that occurs last in
numerical order from among those that equally merit consideration if the goods cannot
be classified by reference to GRIs 3 (a) or 3 (b).

EXAMPLE1:

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

In the above-mentioned example of the mixed good consisting of barley
and oats in equal amounts, if neither the barley nor the oats is found to
impart the essential character to the product, then by application of GRI 3
(c) the product would be classified in heading 1004 as if consisting solely
of the oats. This is because the heading number for the oats found in the
mixture occurs last in numerical order as between it and the barley (i.e.,
1003 for the barley and 1004 for the oats).

EXAMPLE2: A belt made of 50 % leather(heading42.03) and
50 % textiles(heading62.17) is classified in Heading 62.17.

EXAMPLE3: A machine-tool for working stone(heading 84.64) as well as
wood(heading 84.65) is classified in Heading 84.65.

EXAMPLE4: Electric lamp (heading 94.05) with an alarm clock (heading 91.05)
is classified in 94.05.

EXAMPLE5: Chandeliers (heading 94.05) with electric fan (heading 84.14)
is classified in 94.05.

EXAMPLE6: Toys for cats (3926 or 4303)

The plastic(HS:3926) and the fur(HS:4303) are with regard to the scope and intended use (cat toy) means that the goods are thus assigned to those of the equally eligible items (3926/4303) of the last mentioned in the nomenclature. “Other goods (cat toys), made of fur skins”

Source:DEBTI15201/19-1

EXAMPLE7:survival kit

A combined item in a single plastic case, consisting of the following items – a combined tin opener, bottle opener, screwdriver and wire stripper made of stainless steel; – a pocket knife made of stainless steel; – a corkscrew made of stainless steel; – pliers made of stainless steel; – a holder made of stainless steel metal into which loose interchangeable elements (bits) can be inserted in order to loosen and tighten different types of screws; – an LED torch; – a compass. The torch operates on four AG13 button cell batteries. The multifunctional item has an on and off button and a flap behind which three loose bits are stored. None of the items can be considered essential. The whole thing is made up for retail sale and packed in a cardboard box.

Source:NLRTD-2006-001920

EXAMPLE8:Hot and cold water dispenser

If the dispenser only has a cooling mechanism, it can be classified under 8418.69 as “Refrigerating equipment.” However, if it also has a heating mechanism, classification under 8516.79 as “Electric instantaneous” should also be considered.

Section XVI, Note 3 states that:

“Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.”

The water dispenser in this case is designed to provide both hot and cold water. In other words, it performs two complementary functions: cooling the water and heating the water. This makes it a composite machine, which falls under Section XVI, Note 3.

Similarly, suppose there is no indication that the cooling or heating mechanisms within the dispenser are particularly robust or effective. In that case, the “principal” function cannot be determined as either cooling or heating.

Moving on to GRI 3, it is clear that neither heading provides a more specific description of the product. Neither the cooling components nor the heating components give the water dispenser its essential character. Therefore, classification cannot be determined under GRI 3(a) or GRI 3(b).

Although it is rare for GRI 3(c) to be used in HS classification, in this CBP classification case, GRI 3(c) was applied, resulting in classification under 8516.79 as “Electric instantaneous.”HQ H322878
However, EU classified it in 8516.10

WHAT IS THE ESSENTIAL CHARACTER OF A PRODUCT?
The term “essential character,” as used in the GRIs, is not defined in the Harmonized
System. As concerns that term, however, it is stated in the Explanatory Notes to the
Harmonized System (which is an extrinsic interpretative aid to the Harmonized System
that is discussed below) that the factor that determines the essential character of a good
will vary as between different kinds of goods (i.e., essential character must be
determined on a case-by-case basis). The essential character of a good, may, for
example, be determined by the nature of the material or component, its bulk, quality,
weight or value, or by the role of a constituent material in relation to the use of the
goods. Other factors may be considered in determining the essential character of a
product.

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)

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

Rule 5 Containers

IN ADDITION TO THE FOREGOING PROVISIONS, THE
FOLLOWING RULES SHALL APPLY IN RESPECT OF THE GOODS
REFERRED TO THEREIN:

GRI 5 has two sections: GRI 5 (a) and GRI 5 (b).
These two sections deal with various types of containers presented with
the articles for which they are intended.

Rule 5 (a) Special containers

(a) CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES,
DRAWING INSTRUMENT CASES, NECKLACE CASES AND SIMILAR
CONTAINERS, SPECIALLY SHAPED OR FITTED TO CONTAIN A
SPECIFIC ARTICLE OR SET OF ARTICLES, SUITABLE FOR LONGTERM
USE AND ENTERED WITH THE 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;

GRI 5 (a) deals with the treatment of long-term use cases, boxes, and similar containers
presented with the articles for which they are intended. Under this rule, long-term use
containers imported with articles for which they are intended to be used are to be
classified with the articles if they are of a kind of container normally sold with such
articles (e.g., camera cases with cameras and musical instrument cases with musical
instruments). This rule, however, does not apply to containers that give the imported
article its essential character (e.g., a silver tray or dish containing tea or a high-quality
ornamental ceramic bowl containing candies or sweets). Such merchandise is to be
classified under the heading for the container.

EXAMPLE1: Violin(HS9202) with case(4202)

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

Packing materials and packing containers entered with the
goods therein shall be classified with the goods if they are of
a kind normally used for packing such goods.

Violin with a case would be classified as Violin(HS9202) if the items
satisfie Rule 5(a).

EXAMPLE2:Gumball with toy packaging

Retrieved from: HS Classification by Japan customs

It seems that it satisfies Rule 5(a) but in this situation Gumball and toy packaging
should be classified separately because of Rule 5(a) states that,
THIS RULE DOES NOT, HOWEVER, APPLY TO CONTAINERS WHICH GIVE THE WHOLE
ITS ESSENTIAL CHARACTER;

Toy packaging gives the whole it’s an essential character.
Therefore Gumballs are classified HS1704
The toy packaging is classified HS9503 as Toy.

Rule 5 (b) Packing materials & containers

(b) SUBJECT TO THE PROVISIONS OF RULE 5(a) ABOVE, PACKING
MATERIALS AND PACKING CONTAINERS ENTERED 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 USE.

GRI 5 (b) states that packaging containers and materials not normally intended to be
reused are classified with the articles in which they are presented or imported (e.g.,
cardboard boxes or containers containing food products). This rule, however, does not
apply to packaging materials or packing containers clearly suitable for repetitive use
(e.g., certain metal drums or containers of iron or steel for compressed or liquefied gas).
Such containers are to be classified separately from the materials that they hold.

Example1: Men’s shirts individually sealed in a polybag then packed in cardboard boxes

Retrieved from: HARMONIZED COMMODITY DESCRIPTION and CODING SYSTEM or HARMONIZED SYSTEM(HS)

In this situation, Men’s shirts with the cardboard box are entirely classified
as shirts.

EXAMPLE2: Gumball dispensing machine

Gumball dispensing machine (predominantly of zinc alloy) imported with gumballs.
It is designed to accept a coin and release a candy.

It seems that it satisfies Rule 5(b), but in this situation Gumball and dispensing machine
should be classified separately because of Rule 5(b) states that,
HOWEVER, THIS PROVISION IS NOT BINDING WHEN SUCH
PACKING MATERIALS OR PACKING CONTAINERS ARE CLEARLY
SUITABLE FOR REPETITIVE USE.

Dispensing machine is considered as a container which suitable for repetitive use.
Therefore Gumballs are classified HS1704
The dispenser is classified HS7907.

Rule 6 Subheading rule

For legal purposes, the classification of goods in the
subheadings of a heading shall be determined
according to the terms of those subheadings and any
related Subheading Notes and, mutatis mutandis, to
the above Rules, on the understanding 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.

GRI 6 is the last of the GRIs. It prescribes that, for legal purposes, GRIs 1 to 5 govern,
mutatis mutandis (or with the necessary changes), classification at subheading levels
within the same heading. Or, in other words, GRIs 1 to 5 are to be reapplied to
determine the classification of goods at the subheading level. Goods are to be classified
at equal subheading levels (that is, at the same digit level) within the same heading
under the subheading that most specifically describes or identifies them (or as
otherwise required or directed under GRIs 1 to 5). Only subheadings at the same level
within the same heading are comparable (i.e., no consideration should be given to the
terms of any subheading within another subheading when considering the proper
classification of merchandise at the higher level subheading).

EXAMPLE 1: A framed glass mirror is found to be classified in heading
7009. Thereafter, it would have to be classified within the subheading
structure of that heading by application of GRIs 1 to 5 pursuant to GRI 6:

Initially, a determination would need to be made as to whether the framed
glass mirror is classified at the 5-digit (or “one-dash”) subheading level in
5-digit subheading 7009.1 (“rear-view mirrors for vehicles”) or in 5-digit
subheading 7009.9 (“other”). If the product is found to be classified in 5-
digit subheading 7009.1 (as a rear-view mirror for a vehicle), then the
classification analysis would end there and the product would be classified
in subheading 7009.10 (as 5-digit subheading 7009.1 is not further
subdivided). In the instant case, the framed glass mirror does not satisfy
the article description for 5-digit subheading 7009.1. Therefore, the
product would be classified at the 5-digit subheading level in 5-digit
subheading 7009.9 (as a glass mirror other than a rear-view mirror for a
vehicle). Next, a determination would have to be made as to whether the
product is classified at the 6-digit (or “two-dash”) subheading level within
5-digit subheading 7009.9 in 6-digit subheading 7009.91 (as an unframed
glass mirror other than a rear-view mirror for a vehicle) or in 6-digit
subheading 7009.92 (as a framed glass mirror other than a rear-view
mirror for a vehicle). The framed glass mirror would be classified in
subheading 7009.92 by application of GRI 1 pursuant to GRI 6.

EXAMPLE 2: A set consisting of a shovel, fork, and pick for use in
gardening would be classified in heading 8201 as each article is
specifically provided for in the terms to that heading. Within heading
8201, shovels are provided for in subheading 8201.10, forks in
subheading 8201.20, and picks in subheading 8201.30. Consequently,
one would need to resort to GRI 3 pursuant to GRI 6 in order to classify
the set at the subheading level within heading 8201. That is, one would
need to determine which of the three articles imparts the essential
character to the set pursuant to GRI 3 (b). If no one article is found to
impart the essential character to the set, then one would classify the set
under subheading 8201.30 because the subheading number for that
article occurs last in numerical order as provided for in GRI 3 (c).

As evident from the above discussion, the GRIs provide that goods must first be
classified by heading level, and only after the appropriate heading has been
determined, then by equal subheading levels (first by five-digit and then by six-digit
international levels) within that heading. When considering the appropriate
classification at a particular subheading level, no consideration should be given to any
of the terms of any lower-level subheading (as the analysis at each subheading level
should be conducted without consideration of the terms of any lower-level subheading
provision). This step-by-step analysis applies without exception throughout the
Harmonized System (and throughout any national subheading levels as found in a
particular country’s Harmonized System-based tariff system).

HS Classification Image Table

Ch.1	Live animals.	Sec I notes \ HS, Chapter note

Ch.2	Meat and edible meat offal.	Sec I notes \ HS, Chapter note

Ch.3	Fish and other aquatic invertebrates.	Sec I notes \ HS, Chapter note

Ch.4	birds’ eggs; natural honey; edible products of animal	Sec I notes \ HS, Chapter note

Ch.5	Products of animal origin, not elsewhere specified	Sec I notes \ HS, Chapter note

Ch.6	Live trees and other plants	Sec II notes \ HS, Chapter note

Ch.7	vegetables and certain roots and tubers.	Sec II notes \ HS, Chapter note

Ch.8	fruit and nuts; peel of citrus fruit or melons.	Sec II notes \ HS, Chapter note

Ch.9	Coffee, tea, maté and spices.	Sec II notes \ HS, Chapter note

Ch.10	Cereals.	Sec II notes \ HS, Chapter note

Ch.11	Products of the milling industry; malt; starches	Sec II notes \ HS, Chapter note

Ch.12	Oil seeds and oleaginous fruits; miscellaneous grains	Sec II notes \ HS, Chapter note

Ch.13	Lac; gums, resins and other vegetable saps and extracts.	Sec II notes \ HS, Chapter note

Ch.14	Vegetable products not elsewhere specified	Sec II notes \ HS, Chapter note

Ch.15	Animal or vegetable fats and oils and other products	Sec III \ HS, Chapter note

Ch.16	Preparations of meat, of fish or of crustaceans	Sec IV notes \ HS, Chapter note

Ch.17	Sugars and sugar confectionery.	Sec IV notes \ HS, Chapter note

Ch.18	Cocoa and cocoa preparations.	Sec IV notes \ HS, Chapter note

Ch.19	Preparations of cereals, flour, starch or milk	Sec IV notes \ HS, Chapter note

Ch.20	Preparations of vegetables, fruit, nuts or other plants.	Sec IV notes \ HS, Chapter note

Ch.21	Miscellaneous edible preparations.	Sec IV notes \ HS, Chapter note

Ch.22	Beverages, spirits and vinegar.	Sec IV notes \ HS, Chapter note

Ch.23	Residues and waste from the food industries	Sec IV notes \ HS, Chapter note

Ch.24	Tobacco and manufactured tobacco substitutes	Sec IV notes \ HS, Chapter note

Ch.25	Salt; sulphur; earths and stone; plastering materials	Sec V \ HS, Chapter note

Ch.26	Ores, slag and ash	Sec V \ HS, Chapter note

Ch.27	Mineral fuels, mineral oils	Sec V \ HS, Chapter note

Ch.28	Inorganic chemicals	Sec VI notes \ HS, Chapter note

Ch.29	Organic chemicals	Sec VI notes \ HS, Chapter note

Ch.30	Pharmaceutical products	Sec VI notes \ HS, Chapter note

Ch.31	Fertilisers	Sec VI notes \ HS, Chapter note

Ch.32	Tanning or dyeing extracts	Sec VI notes \ HS, Chapter note

Ch.33	Essential oils and resinoids	Sec VI notes \ HS, Chapter note

Ch.34	Soap, organic surface-active agents	Sec VI notes \ HS, Chapter note

Ch.35	Albuminoidal substances; modified starches; glues	Sec VI notes \ HS, Chapter note

Ch.36	Explosives; pyrotechnic products	Sec VI notes \ HS, Chapter note

Ch.37	Photographic or cinematographic goods	Sec VI notes \ HS, Chapter note

Ch.38	Miscellaneous chemical products	Sec VI notes \ HS, Chapter note

Ch.39	Plastics and articles thereof	Sec VII notes \ HS, Chapter note

Ch.40	Rubber and articles thereof	Sec VII notes \ HS, Chapter note

Ch.41	Raw hides and skins	Sec VIII \ HS, Chapter note

Ch.42	Articles of leather;bags	Sec VIII \ HS, Chapter note

Ch.43	Furskins and artificial fur	Sec VIII \ HS, Chapter note

Ch.44	Wood and articles of wood	Sec IX \ HS, Chapter note

Ch.45	Cork and articles of cork	Sec IX \ HS, Chapter note

Ch.46	anufactures of straw, of esparto or of other plaiting materials	Sec IX \ HS, Chapter note

Ch.47	Pulp of wood or of other fibrous cellulosic material	Sec X \ HS, Chapter note

Ch.48	Paper and paperboard; articles of paper pulp	Sec X \ HS, Chapter note

Ch.49	Printed books, newspapers, pictures and other products	Sec X \ HS, Chapter note

Ch.50	Silk	Sec XI notes \ HS, Chapter note

Ch.51	Wool, fine or coarse animal hair	Sec XI notes \ HS, Chapter note

Ch.52	Cotton	Sec XI notes \ HS, Chapter note

Ch.53	Other vegetable textile fibres	Sec XI notes \ HS, Chapter note

Ch.54	Man-made filaments	Sec XI notes \ HS, Chapter note

Ch.55	Man-made staple fibres	Sec XI notes \ HS, Chapter note

Ch.56	Wadding, felt and nonwovens; special yarns	Sec XI notes \ HS, Chapter note

Ch.57	Carpets and other textile floor coverings	Sec XI notes \ HS, Chapter note

Ch.58	Special woven fabrics; tufted textile fabrics	Sec XI notes \ HS, Chapter note

Ch.59	Impregnated, coated, covered or laminated textile fabrics	Sec XI notes \ HS, Chapter note

Ch.60	Knitted or crocheted fabrics	Sec XI notes \ HS, Chapter note

Ch.61	Articles of apparel , knitted	Sec XI notes \ HS, Chapter note

Ch.62	Articles of apparel , not knitted	Sec XI notes \ HS, Chapter note

Ch.63	Other made up textile articles	Sec XI notes \ HS, Chapter note

Ch.64	Footwear, gaiters and the like	Sec XII \ HS, Chapter note

Ch.65	Headgear and parts thereof	Sec XII \ HS, Chapter note

Ch.66	Umbrellas, walking-sticks	Sec XII \ HS, Chapter note

Ch.67	articles made of feathers ;artificial flowers	Sec XII \ HS, Chapter note

Ch.68	Articles of stone, plaster, cement	Sec XIII \ HS, Chapter note

Ch.69	Ceramic products	Sec XIII \ HS, Chapter note

Ch.70	Glass and glassware	Sec XIII \ HS, Chapter note

Ch.71	precious or semi-precious stones	Sec XIV \ HS, Chapter note

Ch.72	Iron and steel	Sec XV notes \ HS, Chapter note

Ch.73	Articles of iron or steel	Sec XV notes \ HS, Chapter note

Ch.74	Copper and articles thereof	Sec XV notes \ HS, Chapter note

Ch.75	Nickel and articles thereof	Sec XV notes \ HS, Chapter note

Ch.76	Aluminium and articles thereof	Sec XV notes \ HS, Chapter note

Ch.78	Lead and articles thereof	Sec XV notes \ HS, Chapter note

Ch.79	Zinc and articles thereof	Sec XV notes \ HS, Chapter note

Ch.80	Tin and articles thereof	Sec XV notes \ HS, Chapter note

Ch.81	Other base metals; articles thereof	Sec XV notes \ HS, Chapter note

Ch.82	cutlery, spoons and forks of base metal	Sec XV notes \ HS, Chapter note

Ch.83	Miscellaneous articles of base metal	Sec XV notes \ HS, Chapter note

Ch.84	machinery and mechanical appliances	Sec XVI notes \ HS, Chapter note

Ch.85	Electrical machinery and equipment	Sec XVI notes \ HS, Chapter note

Ch.86	Railway or tramway locomotives	Sec XVII notes \ HS, Chapter note

Ch.87	Vehicles and parts	Sec XVII notes \ HS, Chapter note

Ch.88	Aircraft, spacecraft, and parts thereof	Sec XVII notes \ HS, Chapter note

Ch.89	Ships, boats and floating structures	Sec XVII notes \ HS, Chapter note

Ch.90	Optical, checking,medical or surgical instruments	Sec XVIII \ HS, Chapter note

Ch.91	Clocks and watches	Sec XVIII \ HS, Chapter note

Ch.92	Musical instruments	Sec XVIII \ HS, Chapter note

Ch.93	Arms and ammunition	Sec XIX \ HS, Chapter note

Ch.94	Furniture; bedding, lamps	Sec XX \ HS, Chapter note

Ch.95	Toys, games and sports requisites	Sec XX \ HS, Chapter note

Ch.96	Miscellaneous manufactured articles	Sec XX \ HS, Chapter note

Ch.97	Works of art, collectors’ pieces and antiques	Sec XXI notes \ HS, Chapter note