GENERAL INTERPRETATIVE RULE (GIR)1. Objectives. To be able to apply GIR1 while classifying goods To be able to classify goods correctly using GIR1 To be able to use relative sections, chapters and heading notes by the application of GIR1. Introduction.
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GENERAL INTERPRETATIVE RULE (GIR)1
The titles of Sections, Chapters and Sub-chapters are provided for ease of reference only; For legal purposes, Classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions
heading 01.01live horses
Many items can be classified directly by terms of heading
Example: A live goat is classified in heading 01.04.
“Beverages, spirits and vinegar”
“Beer made from malt.” (terms of heading)
“Electrical machinery and equipment and parts thereof;…”(ease of reference)
“Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and …”(terms of heading)
Electric immersion heater (Heading 85.16)
GIR 1 Examples on use of notes cont…
Where do we classify salted crab meat, unfit for human consumption?
“Note 1 (c) to Chapter 22”, and
“the text of heading 28.53”
Distilled water (heading 28.53)
“Note 3 (c) to Chapter 28”, and
“Note 2 (a) to Chapter 31”
Sodium Nitrate (heading 31.02 as fertilizer)
Wooden furniture :
Article of wood (Chapter 44)?
excludes Articles of Chapter 94 (for example, furniture, …)
Direct classification can be made
Not only where the item is mentioned in the heading text
Also after consulting the Section and Chapter Notes
These Notes should be consulted for EVERY classification
Classify the given items correctly.