of goods in the nomenclature shall be governed by the following
1.The 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.
(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
presented, the incomplete or unfinished article has the essential
character of the complete or finished article. It shall also be taken to
include a reference to that article complete or finished (or falling to
be classified as complete or finished by virtue of this Rule), presented
unassembled or disassembled.
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.
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:
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.
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.
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.
which cannot be classified in accordance with the above Rules shall be
classified under the heading appropriate to the goods to which they are
In addition to the foregoing provisions, the following rules shall apply
in respect of the goods referred to therein :
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 long-term
use and presented 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.
to the provisions of Rule 5 (a) above, packing materials and packing
containers presented 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.
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.