Essential character
Also called: GIR 3(b)
The test used to classify mixtures, composite goods and retail sets when they could fall under more than one heading. The component that gives the item its essential character, judged by factors such as bulk, value, role or use, decides the heading.
In practice
Gift sets, multi-material products and kits are often reclassified on audit because the importer chose the most valuable component without arguing why it gives the character.
EU
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USA
UKRelated terms
- General Interpretative Rules
- Six legal rules at the start of the Harmonized System that decide how goods are classified. Classification follows heading texts and notes first,…
- Tariff classification
- The process of determining the code under which goods fall in a customs tariff, applying the legal texts, interpretative rules and published…