14.19. Introduction

14. The Interpretation Rules

The introduction sets the circumstances under which Rule 3 may be used.

When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:

If goods are capable of falling within two or more headings, Rule 3 provides three methods by which a classification answer may be obtained.

Goods may fall within two or more headings for any number of reasons.

01 Mixtures

Goods covered by Interpretation Rule 2(b).

02 Made from different materials

Also covered by the provisions of Rule 2(b).

03 Sets

For example, a gift pack of soap, bath salts, and a flannel or wash cloth.

04 Composite goods

Goods composed of two or more other goods, for example, a pen that incorporates a small calculator.

05 Multiple heading matches

Goods that meet the terms of descriptions set out in more than one heading.