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🔓 GIR in Customs Classification, this expression is the talk of each seminar within customs. But what GIRs are exactly? If you’ve attended a customs seminar lately, you’ve probably heard about GIRs. Everyone talks about them, but what exactly are they? Don’t worry—this isn’t just jargon for trade geeks. GIRs, or General Rules for Interpretation, are the rules every importer and exporter must know. They tell you how countries classify goods coming across their borders—and getting it wrong can cost you in duties, delays, and audits. Think of GIRs as the blueprint for customs classification. They’re part of the Harmonized System, adopted worldwide by members of the World Customs Organization (WCO). Every product you import must be slotted into a specific heading using these rules. This applies whether you’re filing EU Combined Nomenclature codes, the U.S. HTS system, or other national tariffs. Here’s the simple truth: classify your goods correctly, and your paperwork, your duties, and your sanity stay intact. Misclassify, and you risk extra fees and customs headaches. To make this easier, let’s walk through the rules step by step. The Six Legal Rules You Must Follow The first four rules must always be applied in order. Rules 1–5 help determine the product’s heading (the first four digits), while Rule 6 identifies the subheading (digits five and six). Rule 1: When a banana is a fruit and not a pillow Most products are straightforward. Rule 1 says: classify based on the wording of the heading and related section or chapter notes. If the product’s name matches the heading, that’s usually it. A “banana” is a fruit, not a pillow, no matter how creatively you try to justify it. GIR 1: Ultimate Step-By-Step Guide 🔒We break down GIR 1: Classification According to the Terms of the Headings GIR 1 Ultimate Cheat Sheet 🔒Gain a clearer understanding of the GIR 1 guide through 20+ examples, featuring highlights on headings, materials, functions, and notes. Rule 2: The IKEA Mixed Goods Rule This rule handles partial, unfinished, or mixed goods. If an article has the main characteristics of a finished product, it’s classified as that product. For example, an unfinished leather jacket with cotton lining and metal buttons is still classified as a leather jacket under heading 4203. GIR 2(a) Unlocked: The IKEA Rule 🔒GIR 2(a), the “IKEA Rule,” stops duty tricks. Incomplete or flat-pack goods are classified as the finished article. GIR 2(b): The Mixed Goods Rule 🔒GIR 2(b) handles mixtures, composites, and sets. It stops cherry-picking parts and sends you to GIR 3 to find the right HS code. Rule 3: When Products Fall Under Multiple Headings This is where things get tricky. When goods could fit into more than one heading, you apply Rule 3 in order: 3(a) : Pick the heading with the most specific description. 3(b) : If it’s a composite article or a set, determine the component that gives the whole its “essential character.” 3(c) : If neither 3(a) nor 3(b) resolves it, choose the heading that comes last numerically among the possible options. Guide: Mastering GRI 3 Classification Flow 🔒Avoid customs delays and penalties by mastering GRI 3: use most specific heading, determine essential character, or apply tie-breaker rules. GIR 3(b): How to Find a Product’s Core Character 🔒 GIR 3(b) – Determining the Essential Character of a Composite or Set - Our Explainer GIR 3(b) Classification Quiz: Floating Mattress 🔓 Can you determine the correct classification of a "water mattress" is using the GIRs? GIR 3(c) Classification Challenge: Water Bomb Maker 🔓 Can you crack tricky customs codes? Take the Water Bomb Maker classification challenge and test your global trade skills today! GIR 3c: Smartwatch Duty Rules 🔒Learn how EU customs classifies smartwatches GIR 1, 3, and 6 applied step-by-step, leading to CN code 9102 12 00. Rule 4 Akin Less common, often for new or emerging tech. Rule 4 says classify under the heading most closely related to the product. GIR 4: The “Most Akin” Rule Decoded 🔒GIR 4 classifies goods that don’t fit any other heading. Use the “most akin” test to find the closest match by description, function, or purpose. Rule 5 Packaging Deals with packaging and cases. Rule 5(a) applies to containers made for specific goods, like instrument cases. Rule 5(b) covers packaging included with the product itself. GIR 5(a): Classifying Cases 🔒Learn how camera, instrument, and other specialized cases can be classified with their contents under GIR 5(a) and when exceptions apply. GIR 5(b) Explained: Packing Materials & Containers 🔒Discover when packing materials and containers are classified with goods and when reusable ones are treated separately under GIR 5(b). Rule 6 Subheading Once the heading is determined, Rule 6 is used to decide the subheading. You look at the wording of the subheading and related notes to finalize the classification. Why It Matters GIRs aren’t just bureaucratic red tape—they’re your guide to smooth customs clearance. Understanding and applying them correctly keeps your shipments on time, your duties accurate, and your business compliant. For serious importers and exporters, GIRs are indispensable. We Can Help Customs classification can be complex, but you don’t have to navigate it alone. Our expert team uses the latest tools and knowledge to classify your goods accurately, even when your products are unusual or multifunctional. With the right classification, exporting and importing becomes simpler, faster, and far less stressful. Book a free call with one of our experts: www.customsmanager.org -> Book Expert Call Book Classification training: www.customsmanager.org/events Free newsletter: www.customsmanager.info Stay ahead of the curve, master GIRs, and turn customs complexity into a competitive advantage.

🔒Discover when packing materials and containers are classified with goods and when reusable ones are treated separately under GIR 5(b).

🔒Learn how camera, instrument, and other specialized cases can be classified with their contents under GIR 5(a) and when exceptions apply.

🔒GIR 4 classifies goods that don’t fit any other heading. Use the “most akin” test to find the closest match by description, function, or purpose.

🔒 GIR 3(b) – Determining the Essential Character of a Composite or Set - Our Explainer

🔒We break down GIR 1: Classification According to the Terms of the Headings

🔒Gain a clearer understanding of the GIR 1 guide through 20+ examples, featuring highlights on headings, materials, functions, and notes.

🔒GIR 2(a), the “IKEA Rule,” stops duty tricks. Incomplete or flat-pack goods are classified as the finished article.

🔒GIR 2(b) handles mixtures, composites, and sets. It stops cherry-picking parts and sends you to GIR 3 to find the right HS code.

🔒 Find out what the correct classification of a "water mattress" is and discover the correct customs classification methodology.

🔓 Can you determine the correct classification of a "water mattress" is using the GIRs? What is it? The product to classify is an oval-shaped article measuring approximately 180 cm in length and 95 cm at its widest point. What does it consist of? It consists of a loosely crocheted textile fabric creating a net-like structure attached to an inflatable tube of plastics framing the textile fabric . Any special features? An inflatable pillow of plastics is attached to one side of the tube. What's it made of? A woven textile fabric of synthetic filament yarn completely encases the tube and pillow. The external surface of the article is complete of textile materials , which prevail over the plastics in volume. Especially, the net-like structure where a user lies is exclusive of textile material . However, plastics prevail over textile materials in weight and value. What's its use? The article is designed to float on water, similarly to a pneumatic water mattress. Step 1 – GIR 1: Wording of the Heading Question:  Based on the wording of the CN/HS headings, which categories could this product potentially fall under? Options: A) 9404 – Mattress supports, mattresses, cushions B) 3926 – Articles of plastics C) 6307 – Other made-up textile articles D) 9506 – Sporting goods Hint:  Think about whether the article is principally a textile item, a plastic item, or a combination. Step 2 – GIR 3(a): Most Specific Description Question:  Does any single heading fully describe the article? Options: A) Yes, one heading clearly covers the whole item B) No, it is a composite article with multiple materials Hint:  Consider that both plastics and textile are essential in the product. Step 3 – GIR 3(b): Essential Character Question:  If this article is considered a composite article, which component gives it its essential character ? Options: A) The textile netting B) The inflatable plastic tube and pillow C) The combination cannot determine essential character Hint:  GIR 3(b) depends on the component that defines the purpose of the article or dominates its character. Step 4 – GIR 3(c): Tie-Breaker Question:  If multiple headings are equally relevant, which heading should be selected? Options: A) The heading that occurs first numerically B) The heading that occurs last numerically Hint:  Use this when no component clearly gives the article its essential character. Step 5 – Final Classification Question:  Based on your GIR reasoning, what is the correct commodity code ? Options: A) CN 9404 90 – Other mattresses, cushions, or similar articles B) CN 3926 90 – Other articles of plastics C) CN 6307 90 – Other made-up textile articles D) CN 9506 99 – Other sporting goods What is the solution?

Test your customs skills! Can you correctly classify a multifunctional car dashboard device using GIR 1, 3 (a/b/c) rules? You are presented with a multifunctional car dashboard apparatus . It has a 17.15 cm LCD touchscreen, USB ports, Bluetooth, DAB/FM tuner, audio processor, RCA/HDMI inputs, microSD slot, 24-bit D/A converter, and an A/V decoder. It enables radio reception, music/video playback, device control, hands-free calls/messages, and camera display. It does not  include a video tuner. Your mission: determine the correct commodity code  by applying the GIR rules step by step. Read the solution by clicking here. Step 1 – GIR 1: Wording of the Heading Question:  Which headings could this device potentially fall under based on the wording of the headings? Options: A) 8517 – Telecommunication apparatus B) 8527 – Radio receiving apparatus C) 8528 – TV and video monitors D) 9031 – Measuring or checking instruments Hint:  Think about the device’s primary functions. Step 2 – GIR 3(a): Most Specific Description Question:  Does any heading describe the entire apparatus completely, considering all its functions? Options: A) Yes, one heading covers it entirely B) No, it is multifunctional and cannot be fully described by one heading Hint:  If multiple functions are present, GIR 3(a) may not resolve the classification. Step 3 – GIR 3(b): Essential Character Question:  If the device is considered a composite article, which component gives it its essential character? Options: A) The touchscreen display B) The radio and multimedia functions for the car C) The USB and HDMI ports D) The microSD reader E) None of these - we canot determine the essential character. Hint:  Consider the component that drives the purpose of the whole apparatus . Step 4 – GIR 3(c): Tie-Breaker Question:  If multiple headings are equally relevant, which heading should be selected? Options: A) The one that comes first numerically B) The one that comes last numerically Hint:  GIR 3(c) resolves ties when no single function dominates. Step 5 – Final Classification Question:  Based on your GIR reasoning, what is the commodity code  for this multifunctional apparatus? Answer Options: A) CN 8517 – Telecommunication apparatus B) CN 8527 29 99 – Other radio reception apparatus, electrically operated C) CN 8528 – TV monitors and video displays D) CN 9031 – Measuring or checking instruments Solution and Explainer here