General Rules of Interpretation (GRI)

The General Rules of Interpretation (GRI) are the guiding principles used worldwide to classify goods under the Harmonized System (HS) - the international standard for product classification in customs tariffs. These rules ensure that products are consistently and accurately classified across countries, and provide a logical process to classify even complex products.

The Six General Rules of Interpretation

Rule 1 - Titles and headings

Use the actual wording in the titles, chapter notes, and section notes to decide on classification. Section or chapter titles alone are only for reference—they don’t override the exact terms.

• Example: If Chapter 10 covers “Cereals,” but the heading actually says “Wheat,” you must classify “wheat” strictly under that heading, not just any cereal-like grain.

Rule 2 – Incomplete or unassembled goods

• 2(a): If a heading mentions a specific article, classify any unfinished, incomplete, unassembled, or disassembled version as long as it has the essential character of the finished product.
  • Example: An unassembled bicycle shipped in parts is still classified as a bicycle.
• 2(b): Mixtures or combinations of materials are classified according to the rules that most define their essential characteristics.
  • Example: A shirt that’s 70% cotton and 30% polyester is classified under the cotton heading.

Rule 3 - When two or more headings apply

If an item could fit into more than one heading:

• 3(a): Pick the heading that describes the product most precisely.
  • Example: A “men’s leather jacket with fur lining” should fall under “leather jackets,” not just “jackets”.
• 3(b): If no one heading is clearly more suited, like for composite items - classify based on the material or part that gives the product its essential character.
• 3(c): If still unresolved, use the heading that comes last in numerical order.

Rule 4 - Goods not elswhere classified

If the product doesn’t clearly fit into any heading, classify it under the heading of goods it most closely resembles.

Rule 5 - Special packaging and containers

• 5(a): Cases made especially for certain items (like instrument cases or camera cases), if sold with those items, are classified together—unless the case gives the whole its essential character.
  • Example: A cello case sold with a cello is classified as part of the cello - unless the case itself is unusually dominant (which is rare).
• 5(b): Packaging materials sold together with items, if they are routinely used, are classified with the items - unless they’re clearly meant for repeated use.
  • Example: A fragile item packed in styrofoam in the box: the foam packing is classified with the item. However, a reusable hard plastic box would not be.

Rule 6 - Subheadings

Classification at the subheading level must be consistent with the wording of the subheadings, notes, and the rules above.

• Example: Once you’ve determined a good belongs under “Plastic containers,” you then use Rule 6 to find the correct subheading (e.g., bottles, boxes, or bags).

Key takeaways

• Always start with Rule 1 and proceed step by step.
• The rules build on one another to cover every possible classification scenario.

Rules in full

WCO General Rules for the Interpretation of the Harmonized System.