Goods Classification and HS Nomenclature
Classification is the disciplined application of the Harmonized System: the General Interpretative Rules (GIR), chapter notes, section notes, and heading text. The GIR order matters: GIR 1 (heading text and notes), GIR 2 (incomplete/unassembled goods, mixtures), GIR 3 (specific vs. general, essential character, last in numerical order), GIR 4 (most akin), GIR 5 (packing), GIR 6 (subheading level).
Candidates must know that section and chapter notes are legally binding and can exclude goods from a heading even where the words seem to fit. "Essential character" and "sets" are frequent test themes, as are parts versus complete goods.
Traps: jumping to GIR 3 before checking GIR 1; ignoring a chapter note that excludes the product; and confusing "parts" with "accessories." Another trap is classifying by trade name rather than by objective characteristics.
Rule of thumb: follow the GIR ladder strictly and stop at the first rule that resolves the question. Never classify by commercial description alone; identify the product's objective features first.
Worked example: a set of tools in a retail case for a specific task - GIR 1 fails (two or more headings), GIR 3(b) applies: classify by the component giving essential character, not by the case.