Tariffs
General Interpretive Rule 3 (GIR-3)
Rule resolving classification when goods can be classified under two or more headings, using specificity, essential character, or numerical order.
Rule resolving classification when goods can be classified under two or more headings, using specificity, essential character, or numerical order.
GIR-3 has three successive criteria: a) the most specific heading prevails, b) mixed or composite goods are classified by essential character, c) if undetermined, the last heading in numerical order applies.
General Rules of Interpretation (GRI)
A set of 6 hierarchical rules established by the WCO that determine how to classify goods when their classification is not immediately clear from the tariff nomenclature.
TariffsTariff Classification
The process of assigning the correct tariff code to a product within a country's tariff schedule, determining applicable duties and regulations.
TariffsHarmonized System (HS)
An international 6-digit nomenclature developed by the WCO for classifying goods in international trade, used by over 200 countries worldwide.