14. The Interpretation Rules

14.1. Interpretation Rule 1

Rule 1 directs:

1.    The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.

The vast majority of goods are classified using the Rule 1 and 6 combination. Rule 1 is the easiest of all the Rules and may be divided into three parts:

The three parts of Rule 1 at a glance

01 Titles are for reference only

Section, chapter, and sub-chapter titles are a guide. They have no legal bearing on classification.

02 Classify by headings and legal notes

Classification is determined by the terms of headings and any relative Section or Chapter notes, the primary classification factors.

03 Then look at the other Rules

Unless prevented by the headings or notes, regard must be had to the other Interpretation Rules.