Method 1
The Price of the Dea(Article 28)
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.
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:
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:
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.