Composite goods
Goods consisting of multiple materials or components forming an inseparable whole, classified by applying GIR 3.
Composite goods are articles consisting of multiple materials or components forming an inseparable functional whole. Their classification primarily falls under GIR 3, which provides a hierarchical methodology for determining the applicable heading.
GIR 3a first provides that the most specific heading prevails over the more general one. When two headings are equally specific (or neither is sufficiently specific), GIR 3b applies: composite goods are classified according to the material or component giving them their essential character.
Examples are numerous: a thermos flask (glass + metal + plastic), furniture with built-in mirror, an electronic toy with textile components, a hand tool with wooden handle and steel head. In each case, analysis focuses on identifying the component that determines the article's identity and principal use.
Difficulty increases with the complexity of modern products combining ever more technologies and materials. Mechatronic products (combining mechanics, electronics, and computing) and connected devices (IoT) pose unprecedented classification challenges that customs administrations address case by case, often via BTIs.