Study Guide

The full name is the General Rules for the Interpretation of the Harmonized System, often shortened to the Interpretation Rules or GIR. The six Rules form part of the Harmonized System Nomenclature and ensure that any given product is always classified in the same heading or subheading, to the exclusion of any other heading or subheading that might at some stage merit consideration. Together, they narrow every classification down to a single, defensible answer.

The step-by-step classification path

The Rules provide a step-by-step basis for the classification of goods.

Level	What happens at this level
4-digit heading	First. A product must be classified at this level before moving down.
5-digit (1-dash) subheading	Only after the heading is determined. Compared only with other 5-digit subheadings in the same heading.
6-digit (2-dash) subheading	Only after the 5-digit subheading is determined. Compared only with other 6-digit subheadings under the same 5-digit subheading.

Note: No peeking down the hierarchy At each step in the classification process, no account is taken of the terms of any lower level subdivisions. This principle applies without exception throughout the Harmonized System.

The Rules are applied in hierarchical fashion, that is, Rule 1 takes precedence over Rule 2, Rule 2 over Rule 3, and so on. There is an explanation and commentary of the Rules at the beginning of Volume 1 of the Harmonized System Explanatory Notes.