The Harmonized System links a specific good to a single heading, or, as the case may be, a subheading, in a simple and unambiguous way. Therefore, it includes rules that ensure that such goods will always be classified under the same heading and subheading, to the exclusion of any others that might appear to warrant consideration.
The General Rules for the Interpretation of the HS, also called General Interpretative Rules (GIRs), establish classification principles that, unless otherwise stated in the texts of the headings or subheadings, or in the Section, Chapter, or Subheading Notes, are applicable to the entire HS Nomenclature.
The classification of goods in the HS nomenclature It is governed by six rules that ensure the uniform legal interpretation of the nomenclature, establishing a classification procedure by degree of processing of goods in the Harmonized System. This ensures that goods are always classified first in their corresponding four-digit heading, then in the appropriate one-hyphen subdivision of that heading, and only then in the corresponding two-hyphen subheading, without considering, in any case, the terms of any lower-level subdivision.
The correct application of these GRIs leads to the determination of the heading or code that should be applied to each good, it being understood that each good can only have one code, although this process may be more or less laborious.
To aid in this determination and to avoid conceptual errors and misunderstandings in the application of the headings, their content is clarified and explained through Explanatory Notes, which are an invaluable aid when establishing a classification.