The GRI is a set of six rules that guide the classification of goods within the Harmonized System (HS) Nomenclature. These rules ensure consistency and accuracy in determining the appropriate HS code for a product. Let’s explore each rule further: Legal Basis: The titles of Sections, Chapters, and sub-Chapters in the HS serve as reference points. However, for legal purposes, classification relies on the terms of the headings and relevant Section or Chapter Notes. This ensures uniform interpretation across different countries and customs authorities. Inclusion of Articles: When a heading refers to an article, it encompasses both incomplete/unfinished articles (with essential character) and complete/finished articles (even if unassembled or disassembled). For example, a car engine (incomplete) and a fully assembled car engine fall under the same heading. Materials and Substances: References to materials or substances include mixtures or combinations. Goods composed...
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