Essential character
GIR 3b criterion for determining which material or component gives a mixed product its primary identity.
Essential character is the central criterion of GIR 3b of the Harmonized System, used to classify goods composed of multiple materials or comprising several components. It determines which material, component, or article gives the product its fundamental identity and thus guides classification.
Assessment of essential character takes into account several factors (Explanatory Note V to GIR 3b): the nature of the material or component, its volume, quantity, weight, value, and especially the role of this material in relation to the use of the goods. This last factor is generally considered the most determinative.
European case law has enriched these criteria over successive cases. The Court of Justice has notably held that essential character may be assessed with regard to the buyer's interest: which element primarily motivates the purchase? For example, a stationery set comprising a luxury pen and cheap refills will be classified as a pen.
Essential character cannot always be determined, notably for products where components have comparable importance. In such cases, GIR 3b refers to GIR 3c (last heading in numerical order). The absence of absolute objective criteria makes this rule a frequent source of customs disputes.