14. The Interpretation Rules

14.23. Summary

Rule 3(c) is considered the end of the mechanics of the classification process. In the normal course of events, all classification issues will be solved at or before Rule 3(c).

The cascade through Rule 3

Apply this

When

Rule 3(a)

Two or more headings appear to apply, prefer the most specific description.

Rule 3(b)

Rule 3(a) does not resolve the matter, classify by the material or component that gives the essential character.

Rule 3(c)

Neither 3(a) nor 3(b) resolves the matter, classify under the heading that occurs last in numerical order.