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Classification

What is General Rules of Interpretation?

The six GRI rules that govern how goods are classified under the Harmonized System when multiple headings could apply. In the context of U.S. customs and tariff recovery, understanding general rules of interpretation is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

The General Rules of Interpretation (GRI) are six rules that govern how products are classified under the Harmonized System. GRI 1 is paramount: classification is determined first by the terms of the headings and chapter/section notes. GRI 2 covers incomplete or unassembled goods and mixtures. GRI 3 addresses goods classifiable under two or more headings (by specificity, essential character, or numerical order). GRI 4 covers goods with no applicable heading (classify under the most similar goods). GRI 5 deals with packaging. GRI 6 applies the rules to subheadings. The GRIs are applied sequentially — you only move to GRI 2 if GRI 1 does not resolve the classification.

How General Rules of Interpretation Relates to Tariff Refunds

The GRI determines which HTS code applies to your goods, which in turn determines the duty rate and whether the goods fall under a Section 301 or IEEPA tariff. Correct GRI application is essential to accurate CAPE claims. If goods were misclassified (wrong GRI applied), the classification — and therefore the refund amount — may need correction before filing.

Example

A product that is part electronic device and part household appliance could be classified under two headings. GRI 3(b) says to classify by 'essential character.' If the electronic function is the essential character, the product goes under the electronics heading — potentially subject to Section 301 tariffs.

Frequently Asked Questions

Which GRI is most important?
GRI 1. Classification starts with the heading text and chapter/section notes. You only use GRI 2-6 when GRI 1 alone cannot determine the classification.
Who decides when GRI rules conflict?
CBP has final authority on classification under GRI. Importers can request binding rulings (19 CFR Part 177) for certainty on complex products.

Related Terms

ClassificationThe process of assigning an HTS code to imported goods to determine the applicable duty rate.HTS CodeHarmonized Tariff Schedule code — the 10-digit number that determines the duty rate on imported goods in the U.S.Chapter NotesExplanatory notes within HTS chapters that define scope, exclusions, and classification rules for product categories.Harmonized SystemInternational nomenclature for classifying traded products, maintained by the World Customs Organization and used by over 200 countries.Customs RulingAn official CBP decision on the classification, valuation, or treatment of specific imported goods.

Legal References

  • GRI 1-6 (19 U.S.C. § 1202, General Note 3)
  • WCO Explanatory Notes

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