Study Guide
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:
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01 Unassembled goods Goods imported in an unassembled or disassembled condition. |
02 Unfinished goods Goods imported in an incomplete or unfinished condition. |
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03 Mixtures Goods that are mixtures of two or more materials or substances. |
04 Composite goods Goods composed of different materials. |