Most specific description
Also called: GIR 3(a) · specificity rule
The rule in GIR 3(a) that when goods are classifiable in two or more headings, the heading that describes them most specifically is preferred to one with a more general description. It does not apply when each heading refers only to part of the materials or items in mixed or composite goods.
In practice
Comparing the wording of competing headings closely, before moving to essential character, often settles a classification.
Related 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…
- 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…