When goods cannot be classified by reference to rules 3 (a) or 3 (b), how should they be classified?
Understand the Problem
The question is asking about the classification of goods according to specific rules when they cannot be categorized by other means. It refers specifically to Rule 3-C and provides examples of sets for retail sale that demonstrate how to apply this classification strategy.
Answer
Classified under the heading last in numerical order.
The goods are classified under the heading which occurs last in numerical order among those which equally merit consideration.
Answer for screen readers
The goods are classified under the heading which occurs last in numerical order among those which equally merit consideration.
More Information
Rule 3(c) provides guidance on how to classify goods when rule 3(a) and 3(b) do not apply.
Tips
A common mistake is not considering all headings that equally merit consideration. Ensure to check all possibilities.
Sources
- HS Rules - WCO Trade Tools - wcotradetools.org
- Harmonized Tariff Schedule of the United States Revision 10 (2024) - hts.usitc.gov
- Tariff Classification General Rules of Interpretation (GIR) - Customs IQ - customsiq.com
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