Lukani Holdings Co.Ltd

CLEARING & FORWADING COMPANY-

RULES OF CLASSIFICATION OF GOODS

Classification of goods in the Nomenclature shall be governed by the following principles

GIR 1 GENERAL RULE

GIR 2 (a) INCOMPLETE OR UNFINISHED, UNASSEMBLED OR DISASSEMBLED

GIR 2 (b) MIXTURES OR COMBINATIONS- SINGLE HEADING

GIR 3 MIXTURES, SETS IN TWO OR MORE HEADINGS

GIR 3 (a) MOST SPECIFIC

GIR 3 (b) ESSENTIAL CHARACTER

GIR 3 (c) LAST IN NUMERICAL ORDER

GIR 4 MOST AKIN

GIR 5 (a) SPECIAL CONTAINERS

GIR 5 (b) PACKING MATERIALS & CONTAINERS

GIR 6 SUBHEADING TEXTS, 5,6-DIGIT LEVEL

Under the Harmonized System, each commodity or group of commodities must be classified only once. That is, each commodity or category of commodities, shall be assigned with only one heading and subheading code numbers

METHOD OF CLASSIFICATION Identify a product (know what you are classifying in terms of nature, materials and functions), Look for an appropriate section and chapter Consult the governing principles of classification( Terms of the headings, legal notes and GIR 2-6) then Find an appropriate HS Commodity heading and subheading Code numbers

Rule No. 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 .

Explanation

Classification is determined by the words (terms) in the Headings (the first four numbers) and the Section and Chapter Notes that apply to them unless the terms of the heading and the notes say otherwise. In other words, if the goods to be classified are covered by the words in a heading and the Section and Chapter Notes do not exclude classification in that heading, the heading applies. So, find a Heading that is worded in such a way as to include the product in question. And carefully check the Section and Chapter notes to see if the product is mentioned specifically as being included or excluded.