Classification is a legal decision · The order of legal analysis
General Interpretative Rules (GRI)
The six rules that tell you which heading applies when product descriptions, sets or mixtures create ambiguity.
Key facts
| GRI 1 | Classification is determined by the heading text and the section or chapter notes |
|---|---|
| GRI 2 | Covers incomplete or unassembled goods and mixtures presented as a set |
| GRI 3 | Covers goods that appear to fit more than one heading; essential character and then last in numerical order |
| GRI 4 | Covers goods that cannot be classified by the earlier rules; use the most analogous heading |
| GRI 5 | Covers cases, containers and packing materials |
| GRI 6 | Applies the rules at subheading level, comparing subheadings at the same level |
| Official source | WCO HS General Interpretative Rules |
Do not jump to essential character
GRI 3(b) is often quoted, but it only applies when the goods cannot be classified by GRI 1 or by the more specific heading rules. If a heading or a chapter note already names the product, the essential-character test is not the starting point.
Write the analysis in order. That order is what a customs auditor or a binding-ruling officer will check.
Sets and kits are a common trap
A set can be classified by the component that gives it its essential character, but the components must meet the set conditions and be put up for retail sale together. A collection of unrelated products in one box is not automatically a set.
If the set changes, re-run the test. Adding a low-value item can change the essential character or the set rule.
Frequently asked questions
Which GRI applies first?
GRI 1. Start with the heading text and the section or chapter notes before using the later rules.
Can I use essential character for any multi-part product?
No. It applies when classification cannot be settled by the earlier rules and the goods qualify as a set or mixture under the relevant rule.
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