Study Guide

Rule 3(c) directs:

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

If classification cannot be determined by specific description or essential character, if the answer is not obvious, the goods shall be classified within the last occurring heading applicable to the material or component, among those that equally merit consideration.

For the container of equal quantities of wheat and oats, the materials are classified separately:

·    The wheat: heading 10.01

·    The oats: heading 10.04

Oats occur later in the Nomenclature than wheat. By Rule 3(c), the classification of the mixture falls within heading 10.04.