GIR 2
Objectives
◼ To be able to classify goods using
GIR 2.
◼ To be able to use relative sections,
chapters and heading notes by the
application of GIR 2.
Introduction
Classification of goods is governed
by a set of six General Interpretative
Rules(GIRs)
These Rules guide the HS users on how
to classify goods in appropriate
headings (subheadings) of the HS
Nomenclature.
Introduction cont..d
The GIRs are applied sequentially;
◆ GIRs 1 to 5 apply at the heading level
◆ GIRs 1 to 4 must apply in sequence
or a hierarchical order
◆ GIR 5 applies individually
◆ GIR 6 applies individually at the
subheading level
(GIR1 > GIR2 > GIR3(a) > GIR3(b) >
GIR 3(c) > GIR 4) 4
GIR 2
◼ This rule can only be used after GIR
1 has failed to guide classification of
the given article.
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GIR 2 cont..d
▪ GIR 2 has two parts, 2(a) and 2(b)
▪ 2(a)(i) deals with incomplete or
unfinished articles
▪ (ii) deals with unassembled or
disassembled articles
▪ 2(b) Mixtures and combinations
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Rule 2a
◼ Any reference in a heading to an article shall
be taken to include a reference to that
article incomplete or unfinished, provided
that, as presented, the incomplete or
unfinished article has the essential character
of the complete or finished article. It shall
also be taken to include a reference to that
article complete or finished (or falling to be
classified as complete or finished by virtue of
this Rule), presented unassembled or
disassembled.
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GIR 2 (a) (i)
Incomplete as complete
Incomplete or unfinished article is
still classified as if it were complete
or finished, if it has the essential
character of the complete or
finished article.
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Example
complete incomplete
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Complete incomplete
A complete bicycle A bicycle without
as presented is the handle is
classified under classified under
heading 87.12 87.12 as it has the
essential
character of the
complete bicycle
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unfinished can be finished
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Unfinished classified as
finished
❖ The dress is cut Complete dress
to size but not
stitched at the
sides.
❖ It has the
essential
character of a
finished. It needs
only stitching.
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Blanks
Blanks are classified as a finished
article
when presented with an approximate
shape or outline of a finished article.
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Blank keys
Classified as finished keys as they have the
essential character of finished keys as per Rule 2(a)
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GIR 2(a) (ii)
Unassembled, dissembled
❖ Goods are presented unassembled
or disassembled normally for
convenience of packing, handling or
transport
❖ Assembly of such goods involves
fixing the components with screws,
nuts, bolts, rivets or welding.
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GIR 2a (ii) continued.
❖ Any excess materials or components
are classified separately.
❖ The rule also applies to unfinished
or incomplete articles presented
unassembled or disassembled but
treated as finished or complete by
virtue of the 1st part.
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GIR 2a (ii) continued.
❖ Cases covered by this rule are cited
in the General Explanatory Notes to
Sections or Chapters (e.g. Section
XVI and Chapter 44, 86,87 and 89)
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Examples
unassembled disassembled
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Exceptions to the rule
This part of the rule does not apply to
Sections I to Section VI
Example- title of Section 1 Live
animals and animal products
Animals cannot be presented
Unfinished of incomplete
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GIR 2 (b)
Any reference in a heading to a material or
substance shall be taken to include a
reference to mixtures or combinations of
that material or substance with other
materials or substances. Any reference to
goods of a given material or substance shall
be taken to include a reference to goods
consisting wholly or partly of such material
or substance. The classification of goods
consisting of more than one material or
substance shall be according to the
principles of Rule 3.
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GIR 2(b) cont..d
❖ This rule is not for classification of
material or substance referred in
the heading to include mixtures or
combinations of that material or
substances with other material or
substances.
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Explanation of Rule 2(b)
❖ It is just an introduction to Rule
3 where such mixtures and
combinations are classified.
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END
THANK YOU
God bless you.