Classification and tariffs of goods

Customs Tariff – General rules

The classification of goods in the Nomenclature is carried out in accordance with the following principles:

1. The wording of the titles of Sections, Chapters or Sub-Chapters is considered to be of indicative value only, classification being determined legally by the terms of the headings and Notes of Sections or Chapters and, where they are not contrary to the terms of the said headings and Notes, by the following Rules:
2. When goods appear to be classifiable under two or more headings by application of Rule 2 (b) or in any other case, classification shall be effected as follows:
   1. The most specific heading must take precedence over headings of more general application. However, when two or more headings each relate to only part of the materials constituting a mixed or composite article or to only part of the articles in the case of goods put up in sets for retail sale, these headings are to be regarded, in relation to that product or article, as equally specific even if one of them gives a more precise or fuller description of it.
   2. Mixed products, articles composed of different materials or consisting of the assembly of different articles, and goods put up in sets for retail sale, the classification of which cannot be effected in accordance with Rule 3 (a), shall be classified according to the material or article which gives them their essential character when it is possible to make such a determination.
   3. Where Rules 3 (a) and 3 (b) do not permit classification, the goods shall be classified in the last position in numerical order among those which may validly be taken into consideration.
3. Goods which cannot be classified under the above Rules are classified in the heading appropriate to the most similar articles.
4. In addition to the above provisions, the following Rules are applicable to the goods listed below:
   1. Cases for cameras, musical instruments, weapons, drawing instruments, cases and similar containers, specially fitted to receive a particular article or set, suitable for prolonged use and presented with the articles for which they are intended, are classified with those articles when they are of a kind normally sold with them. This Rule does not, however, apply to containers which give the set its essential character.
   2. Subject to the provisions of Rule 5 (a) above, packagings containing goods shall be classified with the goods when they are of the type normally used for such goods. However, this provision is not mandatory where packagings are likely to be validly used repeatedly.
5. The classification of goods in subheadings of the same heading is legally determined according to the terms of these subheadings and the Subheading Notes and, mutatis mutandis, according to the above Rules, it being understood that only subheadings of the same level may be compared. For the purposes of this Rule, the Section and Chapter Notes are also applicable unless otherwise specified.