Study Guide

The preceding section covered the classification process by which the vast majority of goods (an estimated 95 per cent) are classified. It:

·    explained the principles of the identification of goods

·    explained the directives of Interpretation Rules 1 and 6.

Interpretation Rules 1 and 6 are the more straightforward of the Rules. Essentially, Rule 1 directs that the prime classification factors are the terms of the headings and the legal notes. Rule 6 extends this philosophy to below heading level.

This section is also about the classification process. It will examine the remaining, and in some instances, the more complex Interpretation Rules: Rules 2 to 5. Some of these Rules concern the treatment of goods that are imported in a condition that is not immediately recognizable within the structure of the Nomenclature.

Interpretation Rules 2 and 3 deal with classification situations in which the imported goods may not be identifiable within the text of the Nomenclature. Classifications of this type are open to subjective interpretations.

Due to their subjective nature, the classification issues concerning Rules 2 and 3 are often labeled “grey” or “cloudy” areas, the inference being that there is no definitive solution. It is not possible to provide straightforward or simple answers for every classification that is determined under the directives of these Rules.