General Rules of Interpretation (GRI)
The six General Rules of Interpretation (GRI) are the binding rules for classifying goods. Anyone who classifies goods must know and apply these rules.
GRI 1: Wording of Headings
The most important rule: Classification is determined by the wording of headings and section/chapter notes. Titles are for reference only.
💡 Always read the chapter notes first – they often contain crucial restrictions or extensions.
GRI 2: Incomplete Goods and Mixtures
GRI 2a) Incomplete or disassembled goods are classified as complete if they have the essential character.
GRI 2b) Mixtures are classified by the material that determines the character.
GRI 3: Multiple Possible Headings
When multiple headings apply: a) More specific heading prevails, b) Mixtures: material with essential character, c) When in doubt: highest numbered heading