Study Guide
14. The Interpretation Rules
14.5. Part 3: Regard is to be had to the other Interpretation Rules
The third part of Rule 1 directs:
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...and, provided such headings or Notes do not otherwise require, according to the following provisions: |
It is more appropriate to discuss this after an examination of Interpretation Rules 2 to 5, which we will not be doing in any detail on this course. For now: when classifying goods, unless prevented by the wording of the headings or legal notes, you must have regard to all of the Interpretation Rules. Do not just stop at Rule 1.
Summary
Interpretation Rule 1 applies at 4-figure heading level only. The terms of the headings and the Section or Chapter notes are the prime classification factors. Section and chapter titles provide guidance only. Where Interpretation Rule 1 does not give a clear answer, recourse should be had to the remaining Rules.