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Study Guide

14. The Interpretation Rules

14.24. Interpretation Rule 4

Interpretation Rule 4 directs:

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 4 was developed to classify products for which there seemed to be no apparent heading available in the Nomenclature. Rule 4 is also used as a safeguard to ensure that new technologies do not make the Nomenclature obsolete.

Although Rule 4 has been in existence since the inception of the Customs Co-operation Council Nomenclature, it is rarely applied because most Harmonized System (HS) chapters incorporate residual headings (for example, headings 39.26 or 84.79) that cover goods that are not specifically included elsewhere. In the 40 or so years since the inception of the HS Nomenclature and its predecessor, all but a handful of classification issues have been resolved by the time the provisions of Rule 3(c) have been exhausted.