Classification by Use
Tariff classification method based on the end use or application of the goods. Used when legal notes or heading texts specify use as the determining criterion for classification.
Tariff classification method based on the end use or application of the goods. Used when legal notes or heading texts specify use as the determining criterion for classification.
Tariff classification method based on the end use or application of the goods. Used when legal notes or heading texts specify use as the determining criterion for classification.
Classification by Function
Tariff classification method determining the fraction based on the primary function the product performs. Takes priority over composition when the heading describes articles by their specific use or function.
ClassificationClassification by Composition
Tariff classification method determining the fraction based on the main constituent material of the product. Applied when material composition is the determining factor according to legal notes or GRI rules.
ClassificationGRI Rule 1
First general interpretative rule of the Harmonized System establishing that classification is determined by the terms of headings and section or chapter notes. It is the fundamental rule and must be applied before any other GRI.
ClassificationChapter Legal Note
Legal provision at the beginning of each chapter of the Harmonized System defining terms and establishing specific inclusions and exclusions. Together with section notes, it constitutes the legal basis for tariff classification.