| General Rules of Interpretatio | GRI Summary |
| Rule 1 | For ease of reference only: titles of sections and chapters
• Legal: terms of headings
• Legal: terms of section and chapter notes
• Legal: the other General Rules if they do not contradict the terms of headings, sec |
| Rule 2 | (a) Headings to include articles that are:
• Incomplete or unfinished (if enough for essential character)
• Unassembled or disassembled
(b) Reference to substance or material includes: |
| Rule 3 | The referee
When there are two or more headings for a good, choose (in sequence):
(a) The heading with most specific description
(b) The heading which best reflects essential character applies only to:
• Mixtures
• Composite |
| Rule 4 | When all else truly fails
How to classify something that can absolutely not be found in the nomenclature (as most akin, which is rare) |
| Rule 5 | Boxes, cases, packaging and packing with goods therein
• Special boxes & cases (for cameras, musical instruments, etc.)
>>> Classify with goods.
• Non-reusable ordinary packing/packaging
>>> Classify with goods.
• Reusable packing/containers
>>> |
| Rule 6 | Classification in subheadings
• Legal elements:
• Terms of subheadings
• Terms of subheading notes
• Mutatis mutandis, Rules 1 to 5
• Choose one-dash subheading first, then choose proper two-dash subheading.
• Section and chapter notes may appl |