14. The Interpretation Rules

14.17. Summary

Interpretation Rule 2 does not provide a tariff classification answer. What it does is extend the scope of headings to include goods that are imported in a condition that is not normally recognized within the structure of the headings and subheadings of the Nomenclature.

The types of goods it relates to are:

01 Unassembled goods

Goods imported in an unassembled or disassembled condition.

02 Unfinished goods

Goods imported in an incomplete or unfinished condition.

03 Mixtures

Goods that are mixtures of two or more materials or substances.

04 Composite goods

Goods composed of different materials.