The General Interpretive Rule (GIR) 1 is an application of the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization (WCO). It specifies that any part or accessory specified or described in a heading text, or whose classification in a particular heading is directed by a Section or Chapter Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory is specifically designed or principally or solely suitable for use with a particular machine, appliance, instrument, vehicle, or any other manufactured product.
What is GIR 1?
GIR 1 is a rule of interpretation that governs the classification of goods in the Harmonized System. It is based on the principle that goods should be classified according to their essential characteristics, and not according to their intended use. This rule is intended to ensure that the same goods are classified in the same way regardless of the final product in which they are used. GIR 1 is a rule of interpretation that governs the classification of goods in the Harmonized System. It is based on the principle that goods should be classified according to their essential characteristics, and not according to their intended use. This rule is intended to ensure that the same goods are classified in the same way regardless of the final product in which they are used.
GIR 1 provides that a part or accessory specified or described in a heading text, or whose classification in a particular heading is directed by a Section or Chapter Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory is specifically designed or principally or solely suitable for use with a particular machine, appliance, instrument, vehicle or any other manufactured product.
What are the implications of GIR 1?
The implications of GIR 1 are that it makes the classification of goods much simpler and more streamlined. By basing the classification of goods on their essential characteristics, rather than their intended use, GIR 1 ensures that the same goods are classified in the same way, regardless of the final product in which they are used. This helps to ensure that goods are not classified differently depending on their intended use, and helps to avoid any potential disputes that could arise due to different interpretations of the Harmonized System.
Key Notes
- GIR 1 has important implications for the classification of articles in the HTS.
- This is because the classification of an article in the HTS is determined by the heading it is specified in and the terms of that heading.
- Therefore, GIR 1 ensures that the relevant article is classified under the appropriate heading in the Tariff and not in any other heading.
Conclusion
The General Interpretive Rule (GIR) 1 is an important application of the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization (WCO). GIR 1 specifies that any part or accessory specified or described in a heading text, or whose classification in a particular heading is directed by a Section or Chapter Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory is specifically designed or principally or solely suitable for use with a particular machine, appliance, instrument, vehicle or any other manufactured product. By basing the classification of goods on their essential characteristics, rather than their intended use, GIR 1 helps to ensure that the same goods are classified in the same way, regardless of the final product in which they are used.