Classification
GRI Rule 3c
Residual rule applying when classification by GRI 3a or 3b is not possible. Establishes that goods are classified in the last heading in numerical order among those which equally merit consideration.
Residual rule applying when classification by GRI 3a or 3b is not possible. Establishes that goods are classified in the last heading in numerical order among those which equally merit consideration.
Residual rule applying when classification by GRI 3a or 3b is not possible. Establishes that goods are classified in the last heading in numerical order among those which equally merit consideration.
GRI Rule 3a
Rule establishing that when goods may be classified under two or more headings, the heading with the most specific description is preferred over the general one. It is the first tiebreaker criterion in tariff classification.
ClassificationGRI Rule 3b
Rule applicable to mixtures, assortments, and composite goods that cannot be classified by GRI 3a. Establishes classification according to the material or article that gives them their essential character.
ClassificationGRI Rule 4
Rule establishing that goods which cannot be classified by the preceding rules are classified under the heading appropriate to goods to which they are most akin. Used as a last resort before residual headings.
TariffsTariff Classification
The process of assigning the correct tariff code to a product within a country's tariff schedule, determining applicable duties and regulations.