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GIR 3(c): A multifunctional apparatus for the dashboard of a car (Customs Classification)

Explore this example of a multifunctional apparatus for the dashboard of a car - an example of the use of GIR 3c. We talk you through it.

The term ‘tariff classification of goods’ ior customs classification usually refers to determining the chapter, heading the subheadings or further subdivisions of the national trade tariff under which the goods will be classified. Classification is not just used to determine the customs duty rate for a commodity code, but it is also used to apply to so-called "non-tariff measures.

General Rules of Interpretation (GIR)

General Rules of Interpretation are also known as General Interpretative Rules (GIR).The most important rules for classifying goods in the national tariff are the General Rules 1 to 6 on the interpretation, set by the WCO and incorporated into national or regional law. They must be applied for the systematic classification of a product under its only appropriate heading - and thus under its applicable code number.

TIP: Download Now: The Customs Classification Questionnaire Course To Help You Find THAT Code. This Customs Classification Questionnaire course will provide an invaluable guide to help you find the correct code for your goods. We'll take you through the questionnaire step-by-step, providing you with all the information you need to understand each question and select the right code for your goods. Learn how to complete the questionnaire accurately, and take the first step to successful customs classification.

GIR 3(c)

One of these codes is GIR 3(c), which is very rarely used. 3 (c) is used when the goods cannot be classified by reference to 3 (a) or (b). Such goods shall be classified under the heading that occurs last in numerical order among those equally merit consideration.

We have found an example of a product that would be classified to rule 3(c). Let's take a look:

What is the detailed description of the product?

A multifunctional apparatus in a housing with front control buttons, to be installed in the dashboard of a motor vehicle. The apparatus consists of the following:

  • a liquid crystal display (LCD) with a touch screen with the diagonal measurements of 17,15 cm (6.75 inches);

  • two USB ports;

  • a Bluetooth module;

  • a digital radio tuner (DAB+);

  • a high-sensitivity FM Radio Data System tuner;

  • an audio digital signal processor providing advanced audio setup features;

  • an RCA A/V input for two camera systems, which connects cameras installed in a car (rear and/or front view);

  • an HDMI input for compatible devices such as tablets;

  • a microSD card reader slot for A/V file playback from microSD(HC) memory cards;

  • a 24 Bit D/A converter;

  • an A/V decoder.

The apparatus does not incorporate a video tuner.

The apparatus is designed for:

  • receiving radio signals in the DAB and FM range.

  • playing music and video files from the connected apparatus and storage media,

  • controlling and operating various applications of the connected devices (such as previewing of maps),

  • enabling hands-free phone calls to be made and enabling the sending and receiving of messages from the connected smartphone,

  • displaying signals from the cameras installed in the car.

What is the commodity code for this product? What is the justification for the classification under GIR 3c?

Our answer is published here, with detailed explanations and justification

Help is here

If you get stuck, please reach out to us in the chat. We are always happy to assist you. Good luck!

More information and links

GIRs: The Rules Customs Read When It Approves Your Import

GIR in Customs Classification, this expression is the talk of each and every seminar within customs. But what GIRs are exactly?

Struggle to classify? Read the WCO Explanatory Notes Here

Access the WCO Explanatory Notes 2022 and previous versions to assist you with your customs classification efforts.

Course: Tariff and Customs Classification

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This course develops the competencies that professionals need to deal with all aspects of tariff and classification of goods, including HS code determination, application, validation, and usage of tariffs and online databases, GIRs and ATR (BTIs). (Course ID: OC03)

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