Classification & nomenclatureen
General Interpretive Rules (GIR)
Six hierarchical rules defining the official methodology for classifying any goods in the Harmonized System.
The General Interpretive Rules (GIR) are a set of six rules constituting the methodological foundation for tariff classification in the Harmonized System. They apply in strict hierarchical order and determine how to classify any goods, including ambiguous cases.
- GIR 1: Classification is first determined by heading texts and section/chapter notes. This is the paramount rule.
- GIR 2a: Incomplete, unfinished, or unassembled articles are classified as the complete article if they present its essential characteristics.
- GIR 2b: Mixtures and combinations of materials are classified according to GIR 3.
- GIR 3: For goods classifiable under multiple headings: 3a (most specific heading), 3b (essential character for mixtures/sets), 3c (last heading in numerical order).
- GIR 4: Goods that cannot be classified by the preceding rules are classified under the heading for the most analogous articles.
- GIR 5: Specific rules for containers and packing.
- GIR 6: Classification within subheadings follows the same principles as at heading level.
Mastery of the GIRs is fundamental for any tariff classification professional. Classification disputes before customs courts frequently concern the correct application of these rules, particularly GIR 3b (essential character) which allows significant room for judgment.