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Classification Process Explained

The goods classification process involves several key steps, including identifying the product, understanding its materials or function, and determining the appropriate section, chapter, heading, and subheading based on the tariff structure. General Interpretative Rules (GIR) are applied sequentially to classify goods accurately, especially when multiple classifications are possible. The final step involves classifying the product at the subheading level within the selected heading.

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13 views3 pages

Classification Process Explained

The goods classification process involves several key steps, including identifying the product, understanding its materials or function, and determining the appropriate section, chapter, heading, and subheading based on the tariff structure. General Interpretative Rules (GIR) are applied sequentially to classify goods accurately, especially when multiple classifications are possible. The final step involves classifying the product at the subheading level within the selected heading.

Uploaded by

henryconfiance024
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

1.

The goods classification process entails / involves then


following steps / key aspects

Simply put as:

Identification of a product

Statement of the material(s) of make or the function / use a product

Determining a section

Determining a chapter

Determining a heading

Determining a subheading / commodity code

(where applicable any related / relative section / chapter / sub-heading


note should be stated)

Stating any relevant applicable GIR(s)

Detailed explanation

Step 1

(a): Identification _ Understanding the Product

Identification step involves stating / showing a good understanding of a product in


relation to the structure / requirements of the nomenclature / tariff

(b) (or step 2): Material / Function or Use:

Involves establishment / know-how of materials and or function / use of the


product _ for goods are categorized fundamentally on the basis of their
constituent materials and or their functions / use
Step 2 (or step 3):

Apply General Interpretative Rule 1

This step involves determining / selecting / locating appropriate Section,


Chapter, Heading in accordance to the structure of the tariff along with
consultations of relevant legal notes [(i.e. ascertaining the meaning of the terms (words)
used in the headings and relative section and chapter notes which may match / suit the
classification of the goods concerned)]

• Locate the HS Section where the product is likely to be classified in.


•
• Read the Section Notes that apply to the Section. If the product can possibly be classified
in more than one Section, read the Section Notes for each section to identify the most
appropriate Section.
•
• Once the appropriate Section is identified, locate the Chapter(s) in the section.
•
• Read the Chapter(s) Notes for the Chapter(s) identified.
•
• Identify the possible Heading(s) after reading all the Headings in the Chapter(s) you
have identified.
▪ Read the Heading text very carefully to make sure that it fits the product.
▪ Re-check the Section and Chapter Notes to confirm that the product is not
excluded, or not directed to another Heading.

Step 3 (or step 4):

Apply General Interpretative Rules 2 to 5

This step involves attempting to classify goods that could not be classified under
GIR 1 (depending on the form / status etc. of how the goods are presented)

• If a product seems / is considered to be classifiable in more than one


Heading, then GIR 3 will be used to decide between them.
• Else GIR 2 to 5 applies, where appropriate, in sequential order.

Step 4 (or step 5):

Apply General Interpretative Rule 6

This step involves further classifying a product at sub-heading level within a


selected heading
• Once the Heading is selected, the product must be classified at the
Subheading level. The Subheading can only include products which are
included in the Heading to which they apply.

[{Important (Not part of an answer): Numbering (of steps) isn’t all that important; what matters is highlighting / describing the
steps that are followed. Sometimes step 2 or (step 3) is subdivided to show section, chapter and heading separately …}]

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