First, it would be necessary to determine whether the mirror framed at the level of the 5-digit subheading (or `hyphen`) is to be classified under the 5-digit subheading 7009.1 („Vehicle mirrors“) or the 5-digit subheading 7009.9 („other“). If it is established that the product is classified under the 5-digit subheading 7009.1 (as a vehicle mirror), the classification analysis stops there and the product is classified under subheading 7009.10 (since the 5-digit subheading 7009.1 is not subdivided). In this case, the framed glass mirror does not correspond to the title of the 5-digit subheading 7009.1. Therefore, at the 5-digit subheading level, the product would be classified under the 5-digit subheading 7009.9 (as a glass rear-view mirror, with the exception of a vehicle rear-view mirror). Next, it would be necessary to examine whether the product is to be classified at the level of the 6-digit subheading (or `two-digit dash`) in the 5-digit subheading 7009.9 in the 6-digit subheading 7009.91 (as an unframed glass mirror other than a rear-view mirror for a vehicle) or in the 6-digit subheading 7009.92 (as a frame mirror other than a vehicle rear-view mirror). The framed glass mirror would be classified under subheading 7009.92 by applying GRI 1 in accordance with GRI 6. Explanatory Note: Rule 2(a) concerns the classification of goods in progress, incomplete, unassembled or disassembled. Work in progress and work-in-progress may be classified in the same heading as the same finished products, provided that they have the essential characteristics of the finished or complete product. Goods that have not been assembled or dismantled may also be treated as a finished product. This rule does not apply if the wording of the title or the corresponding legal notice excludes work in progress or the unassembled product in question. In accordance with Rule 3(b), you must classify a compound object or assembly as if it were the material or component that gives it its essential character. In other words, the person classifying the good must determine the essential character of the good and then determine the classification as if it consisted exclusively of the fact that the good gave it its essential character.
(II) Rule 1 therefore begins by stating that titles are „for convenience only“. They therefore have no legal significance for classification. GRI 1 further states that while the wording of headings and notes alone cannot determine the appropriate heading for the classification of goods, classification is determined by the corresponding GRI 1 (i.e. GRI 2 to 6). To this end, the tariff is subject to six rules, called General Rules of Interpretation (GRI). To determine an accurate classification, the first four GRI rules must be applied sequentially. In this article, the IRGC is briefly described in plain language. For a more detailed understanding of the GRI, importers should consult a licensed customs broker. (i) Rules 1 to 5 above govern, mutatis mutandis, classification by subheadings within the same heading.
Once you`ve gathered your resources, start with EN. There are certain rules and guidelines for classification, and you need to know them before classifying a product. Going through the general rules of interpretation, as described above, usually results in a correct classification. However, there are other useful resources for classifying goods, including: The first sentence of GRI 3(a) provides that goods are to be classified under the heading that contains the most accurate description. In general, according to this criterion, (1) a description by name is more specific than a description by class, and (2) a description that identifies a product more clearly is more specific than a less complete description. GRI 6 is the last of the GRI. It requires GRI 1 to 5 to regulate mutatis mutandis (or with necessary modifications) classification at the subheading level within the same heading. In other words, GRI 1 to 5 must be reapplied in order to determine the classification of goods at the subheading level. Goods must be classified at the same level of subheadings (i.e. at the same level with digits) in the subheading that most accurately describes or identifies them (or according to other requirements or specified in GRI 1 to 5). Only subheadings of the same heading within the same heading are comparable (i.e.
concepts of subheading in another subheading do not have to be taken into account in assessing the correct classification of goods under the main subheading). Once you`ve removed your article as not part of a general use, you`ll need to read the appropriate section and chapter notes before you can categorize it! In most cases, these provide definitive advice on what constitutes parts of products and where to find them. A good example of this can be found in Note 2 to Section XVI, HTSUS. EXAMPLE 1: According to GRI 2(b), a stainless steel travel cup with a plastic handle should be classified under heading 7323 as a steel table, kitchen or other household article despite the plastic handle (since it retains the character of a steel table, kitchen or other household article within the meaning of heading 7323). However, if a travel cup contains relatively equal amounts of stainless steel and plastic (for example, the outer or outer surface of the cup is plastic and the inner or inner surface (lining) of the cup is stainless steel), then the travel cup could possibly be classified into two headings: heading No 3924 as table, kitchen or other household articles of plastic and heading No 7323 as tableware, kitchenware or other household articles of steel. (Or, unlike the product considered in this example, a travel cup made of relatively equal quantities of stainless steel and plastic does not have the character of a table, kitchen or other household article of steel within the meaning of heading 7323.) In this case, GRI 2(b) would require the use of GRI 3 for product classification. This GRI introduces some classification concepts that are not precisely defined in the text. Instead, these concepts are explained by examples and, in many cases, by examination of customs rulings applicable to the particular product or group of goods to be classified. Explanatory note: Once goods have been classified under International Rules 1 to 5, they can now be classified under subheading by repeating International Rules 1 to 5 and taking into account all related legal advice. (a) The post with the most detailed description is preferred to headings with a more general description. However, where two or more headings each relate to only some of the materials or substances contained in mixed or compound goods, or to only part of the headings in a set put up for retail sale, those headings shall be considered to be also specific for those products, even if one of them contains a fuller or more precise description of the goods.
(d) The principles set out in section XI concerning mixtures of two or more textile materials shall apply to the classification of goods in any provision referring to a textile material. Of the six IRMs, GRI 3 is by far the most complex and the one whose interpretation is often the subject of Customs requests. As I explained above, GRI falls into a hierarchical order. GRI 3 tells us how to classify goods that can be classified under two or more headings by applying GRI 2(b) (or for any other reason). Semi-finished products that do not yet have the essential form of finished products (as is usually the case for bars, discs, tubes, etc.) are not considered „blanks“. GRI 2(b) can be very confusing. It applies only to headings relating either to real materials or to goods made of a specific material. For example, GRI 2(b) classifies copper-based alloys such as brass and bronze with copper articles. This is a very good example of the need to read section and chapter notes carefully, as they usually provide guidance in these cases. (b) a tariff classification contingent on the actual use of the goods imported into the United States is satisfied only if such use is intended at the time of importation, if the goods are so used, and proof is provided within 3 years after the date of release of the goods; As an importer or exporter, you are not required by law to establish your own classifications. However, the accuracy of your classifications is your responsibility.
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