14.20. Interpretation Rule 3(a): the most specific description

14. The Interpretation Rules

The main thrust of Rule 3(a) is in the first sentence:

The heading which provides the most specific description shall be preferred to headings providing a more general description.

It is difficult to lay down hard and fast criteria on which to determine whether one heading describes goods more specifically than another heading. However, there are two general guidelines that may be followed.

#	Guideline	Example
1	A description by name is more specific than a description by class or genus.	Base metal filing cabinets are classified within heading 83.04 (which specifically describes the goods) rather than in heading 94.03 (which covers 'Other furniture…').
2	A heading description that identifies goods clearly and precisely is more specific than a general one.	A driver's seat for use in a motor vehicle is considered to be classified within heading 94.01 (which covers 'Seats…') rather than in heading 87.08, which covers parts of motor vehicles.

As a general rule, not many goods are classified using the criteria set out in Rule 3(a).