Incomplete or unfinished articles
Also called: GIR 2(a) · unassembled articles · blanks
The rule in GIR 2(a) that a heading for an article also covers that article incomplete or unfinished, provided it already has the essential character of the complete article, and the article presented unassembled or disassembled. It allows kits of parts shipped flat-packed to be classified as the finished good.
In practice
Shipping a product in parts does not usually change its classification, so splitting consignments to obtain a lower parts rate rarely works.
EU
Türkiye
UK
USARelated 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,…
- 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…
- Parts and accessories
- A classification question governed by section and chapter notes, notably in Sections XVI and XVII, which decide whether a part is classified with the…