General rules for classification according to the Harmonized System

The following principles are to be followed when classifying the goods in the tariff schedule:


The headings of sections, chapters, and sub-chapters are just indicative; the classification of products must be legally defined according to the clauses and notes for the sections or chapters, as well as the following rules, provided that these rules do not contradict with the clauses and notes.

  1. This item is included in every reference to a specific item in a specific phrase, even if it is incomplete or unfinished. As long as it satisfies the requirement that it exhibits the basic characteristics of the complete or finished object. This includes the complete or completed item (or an item that is regarded to be complete or finished under the terms of this rule), whether it is exhibited dismantled or assembled.
  2. Every mention of a material in a clause covers that substance, whether it is pure, blended, or shared with other substances. Similarly, any reference to a commodity made of a particular substance includes this commodity, whether it is manufactured totally or partially of that material. The classification of mixed or compound products is based on the concepts outlined in Rule (3).

If it is seen - at first sight - that goods may fall into two or more items, according to what was stated in the previous rule (2/B), or for any other reason, then the classification is done as follows:

  1. The most particular item is selected above things with general texts since it provides a more specific description. When two or more headings pertain to only a portion of the elements in the composition of mixed or compound products, or only a portion of the articles displayed in sets for retail sale, the headings are deemed equal in specification for those categories. Even if one of these items provides a more detailed or accurate description.
  2. Mixed products or composite goods made up of various materials or assembled from various components, as well as items displayed in sets for retail sale, that cannot be classified using rule (3/a), must be classified according to the substance or component that provides the basic characteristic, if this quality can be determined.
  3. When it is not possible to classify the goods according to the provisions of the two rules (3/A) or (3/B), they are classified in the item that comes late in the numerical order among the items that can be taken into consideration equally.

The items that cannot be classified according to the previous rules shall follow the item of the most similar items.


In addition to the foregoing provisions, the following rules shall apply to the goods referred to below:

  1. Cases and covers for photographic equipment, musical instruments, weapons, drawing tools, ornaments, and similar vessels, of special shape or fitted to contain specific article or sets, and suitable for prolonged use, provided with the articles for which they are intended, shall be classified with these articles when they are of the types normally sold with it. This criterion, however, does not apply to vessels that provide the fundamental characteristic to the entire;
  2. The packing materials and packing containers presented containing items are classed with these goods if they are of the types that are generally used in their packaging, subject to the provisions of rule (5 /A) above. When the packing materials or packing containers are clearly subject to frequent use, however, the provisions of this paragraph are not necessary.

Goods are legally classified into sub-items of the same item in accordance with the texts and notes of these sub-clauses, as well as the legal rules outlined above - with the exception of what needs to be amended - with the understanding that sub-items can only be compared if they are of the same level. Unless otherwise specified, the notes for sections and chapters will be used to execute the provisions of this regulation.