14.13. Interpretation Rule 2

14. The Interpretation Rules

Rule 2 directs:

2.(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

Rule 1 limits classification to what is in a heading and its legal notes. Rule 2 extends or broadens the scope of headings to include goods imported in a condition that is not specifically recognized in the wording. Rule 2 comes into play when no exact heading covers the subject goods in their condition as imported.

Rule 2 is divided into two sub-rules: 2(a) and 2(b). Each is examined in turn.