General Interpretative Rules
Also called: GIR · GRI · General Rules for the Interpretation of the Harmonized System
Six legal rules at the start of the Harmonized System that decide how goods are classified. Classification follows heading texts and notes first, then rules for incomplete or unassembled goods, mixtures, essential character, most similar goods, packing, and finally subheading comparison. They are applied in sequence, and a later rule is used only when an earlier one cannot settle the case.
In practice
Rulings and audits expect you to show which rule you applied, so a classification file that cites the rules is much easier to defend.
EU
Türkiye
USA
UKRelated terms
- Heading
- The four-digit level of the Harmonized System, written for example as 8471. A heading describes a specific group of goods within a chapter, and its…
- Subheading
- A subdivision of a heading. At international level subheadings stop at six digits; national tariffs continue with further subdivisions at eight, ten…
- Section and chapter notes
- Notes placed at the start of HS sections and chapters that define terms, set the scope of headings and expressly include or exclude goods. Together…
- Explanatory notes
- Official commentary that explains the scope of headings and subheadings with examples and exclusions. The HS explanatory notes are published by the…
- Essential character
- 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…