The 6 General Rules of Interpretation (GRI) for HS Classification

Explanations and worked examples of the 6 General Rules of Interpretation (GRI) under Circular 31/2022/TT-BTC - how to determine the correct, consistent HS code for imported and exported goods.

Contents

Rule 1 - Classify by heading terms and Notes

The titles of Sections, Chapters and subChapters 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.
When it applies

Always consider FIRST. Classification must rest on the terms of the 4-digit heading and any relative Section/Chapter Notes; Section and Chapter titles are for ease of reference only and carry no legal force. Only when the heading and Notes do not settle the matter do you move on to Rules 2–6.

Examples
  • 0101 - Live horses, asses and mules → heading 01.01, classified directly by the heading terms.
  • 8703 - Motor cars for the transport of persons → heading 87.03, the product matches the heading terms directly.

Common mistake: Classifying by the Chapter title instead of the heading terms plus the relative Notes.

Rule 2 - Incomplete articles (2a) and mixtures of materials (2b)

(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
When it applies

2(a): goods that are incomplete or unfinished, or presented unassembled/disassembled (CKD), but already having the ESSENTIAL CHARACTER of the finished article → classify as the complete article. 2(b): a reference to a material or substance also covers its mixtures or combinations with other materials; when goods consist of two or more materials and could fall under several headings, move to Rule 3.

Examples
  • 8712 - A complete bicycle presented disassembled (CKD) → still a bicycle of heading 87.12 (Rule 2a).

Common mistake: Classifying a CKD kit part-by-part instead of as the complete article.

Rule 3 - Goods classifiable under several headings (3a most specific · 3b essential character · 3c last in order)

When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
When it applies

When goods could prima facie fall under two or more headings: (3a) prefer the heading with the MOST SPECIFIC description; (3b) if still unresolved - for mixtures, composite goods, or SETS put up for retail sale - classify by the material or component giving the ESSENTIAL CHARACTER; (3c) failing that, take the heading occurring LAST IN NUMERICAL ORDER among those equally meriting consideration.

Examples
  • 9605 - Travel toiletry sets put up for retail sale → classified under Rule 3b (retail sets).

Common mistake: Jumping straight to 3c without first trying 3a (most specific) and then 3b (essential character) in order.

Rule 4 - Most akin goods

Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
When it applies

RARELY applied, when goods cannot be classified under Rules 1–3 → classify under the heading appropriate to the goods they are MOST AKIN to (by description, character and intended use). In practice this concerns new products without a clear heading.

Examples
  • 3824 - New chemical products/preparations without a dedicated heading → compared with the most akin goods (Rule 4).

Rule 5 - Cases and packing (5a fitted cases · 5b packing materials)

In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for longterm use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character; (b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
When it applies

5(a): specially shaped or fitted containers presented with their articles (instrument cases, gun cases, camera cases…), suitable for long-term use → classified WITH the article they contain. 5(b): normal packing is classified with the goods, EXCEPT packing clearly suitable for repetitive use.

Examples
  • 9202 - A guitar with its fitted case → the whole is classified with the guitar, heading 92.02 (Rule 5a).

Common mistake: Declaring the fitted case as a separate line instead of classifying it with the article inside.

Rule 6 - Classification at subheading level

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
When it applies

Once the 4-digit heading is settled, choosing the subheading (6 then 8 digits) reapplies Rules 1–5 mutatis mutandis, BUT only subheadings at the SAME LEVEL are comparable, taking any relative Subheading Notes into account.

Examples
  • 090111 - Coffee, not roasted, not decaffeinated (0901.11) vs decaffeinated (0901.12) - compare same-level subheadings under Rule 6.

Frequently asked questions about the GRI 1-6 classification rules

What are the 6 General Rules of Interpretation (GRI)?
The six general rules annexed to Circular 31/2022/TT-BTC, used to determine HS codes consistently: from heading terms and Notes (Rule 1) through packing and subheadings (Rules 5–6).
In what order are the GRI applied?
Sequentially: consider Rule 1 first and move to a later rule only when the earlier one does not settle the classification. Rule 6 applies when choosing 6/8-digit subheadings.
How are retail sets classified?
Under Rule 3(b): by the material or component that gives the set its essential character.

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