Classification

General Rules of Interpretation

Also: GRI · GRIs

The six legal rules, applied in order, that decide which HTS heading a product belongs to when more than one could apply.

Definition

The General Rules of Interpretation are the tie-breakers of tariff classification. They are applied in strict order: GRI 1 says the headings and section/chapter notes govern; later rules handle incomplete goods, mixtures, composite goods and sets.

GRI 3 is the workhorse for goods that could fall under two headings: classify by the most specific description first, then by essential character, then by the heading that appears last in numerical order. Most classification disputes resolve on GRI 1 and GRI 3.

Worked example

A leather-and-textile bag could fit two headings. GRI 3(b) says classify it by the material that gives it its essential character — usually the leather if that's what defines the article.

Sources

Definitions are informational, not customs rulings. Confirm rates against the schedule of record and see our methodology & disclaimer.

See this term in a real duty calculation

Describe a product and get its HS/HTS code, the sourced duty rate and the full landed cost — the glossary put to work.