Classification by analogy
Application of GIR 4 to classify new or atypical goods by similarity with known products.
Classification by analogy is the classification method provided by General Interpretive Rule 4 (GIR 4), used as a last resort when rules 1 to 3 cannot determine a product's classification. GIR 4 states that such goods are classified under the heading for the most analogous articles.
This rule primarily applies to innovative products that did not exist at the last HS revision and do not directly correspond to any existing heading. It also applies to highly atypical products or unusual combinations of materials and functions.
Determining analogy relies on several criteria: similarity of composition, function or use of the goods, their presentation, and marketing method. The customs authority or court evaluates these criteria to identify the nearest product in the nomenclature.
In practice, classification by analogy is rare because most goods find their place in an HS heading via rules 1 to 3. It is nevertheless important for cutting-edge industries (nanotechnology, advanced composites, combined devices) where innovation regularly outpaces the nomenclature. Obtaining a BTI is particularly recommended for such products.