# The General Rules of Interpretation, in plain words
> The six General Rules of Interpretation decide which HS heading a product falls in. Each rule in plain words, in the order customs use them, with an example.
Source: https://border.bot/docs/guides/hs-codes/general-rules
Last updated: 2026-10-30
> Documentation index: https://border.bot/llms.txt. Every page is Markdown at its URL + `.md`.
> [!IMPORTANT] HS 2028 takes effect on 1 January 2028
> The six rules don't change: the WCO's HS 2028 amendments rewrite notes, headings and subheadings, not the rules. The codes do. Products in the areas the amendments touch, such as vaccines, dietary supplements, plastic waste, single-use plastics and health-emergency supplies, need the rules run again under the new wording. See [HS editions](https://border.bot/docs/guides/hs-codes/hs-editions).
The General Rules of Interpretation (GRIs) are six rules, applied in order, that decide which heading and subheading of the Harmonized System a product belongs to, and most products are settled by Rule 1: the wording of the headings and the legal notes. Every country that uses the HS applies them, and Canada's customs agency calls them the foundation of classification, to be followed every time.
Rules as of 30 October 2026.
## Why does the order of the rules matter?
The order of the General Rules of Interpretation matters because each rule only comes into play when the rules before it can't settle the classification. Rule 1 decides most products on its own. Rules 2 to 5 handle unfinished goods, mixtures, sets and packing, and Rule 6 runs the same logic again to choose the six-digit subheading.
| Rule | What it covers | When you reach it |
| --- | --- | --- |
| 1 | Heading wording and section and chapter notes | Always first |
| 2 | Unfinished, unassembled and mixed goods | When the goods aren't complete or aren't of one material |
| 3 | Goods that two or more headings could cover | When Rules 1 and 2 leave more than one heading |
| 4 | Goods that fit no heading | Rarely, when Rules 1 to 3 fail |
| 5 | Cases, containers and packing | When goods arrive in a case or packing |
| 6 | Subheadings | After the heading is chosen |
## Rule 1: headings and notes decide
Rule 1 says that classification is decided by the terms of the headings and by the section and chapter notes, and that section and chapter titles are only there for reference. If the heading wording and the notes point to one heading, the classification is done and the later rules never come into play. That's most products.
A leather wallet is an easy one: heading 42.02 names wallets, so that's the heading.
Rule 1 in practice: notes that move goods
The notes at the start of each section and chapter are as binding as the headings, and they often include or exclude goods by name. A child's bicycle looks like a toy, but Note 1 to Chapter 95 takes children's bicycles out of the toys chapter and sends them to heading 87.12 with other bicycles. The same note sends drones to heading 88.06 and sports bags to the bag headings, such as 42.02. A chapter title that seems to fit settles nothing until you've read the notes.
## Rule 2: unfinished, unassembled and mixed goods
Rule 2 widens headings in two ways. Rule 2(a) says a heading for an article also covers it incomplete, unfinished, unassembled or disassembled, as long as it already has the essential character of the finished article. Rule 2(b) says a heading for a material also covers goods made partly of it, and sends goods of several materials to Rule 3.
Rule 2 examples and fine print
- A bicycle shipped in pieces with all its parts is classified as a bicycle in heading 87.12. Goods are often shipped unassembled for packing, handling or transport, and that doesn't change their heading.
- An incomplete article qualifies only if it already has the finished article's essential character, the point at which you'd recognize it as that article.
- A wooden chopping board with small rubber feet stays in heading 44.19, wooden kitchenware, because the rubber doesn't change what it is.
- If adding a second material takes away the character the heading describes, Rule 2(b) stops helping, and the goods go to Rule 3 as goods of more than one material.
## Rule 3: when two headings fit
Rule 3 settles goods that two or more headings could cover, in three steps taken in order. The heading with the most specific description wins (3a). Failing that, mixtures, composite goods and retail sets go where their essential character puts them (3b). Failing that too, the heading that comes last in numerical order wins (3c).
> [!WARNING] Three common misclassification traps
> A gift box declared as one set when it doesn't meet the three set conditions. A part declared under the machine's heading when another heading names the part itself. An "other" line chosen before the notes were read. Each one can mean the wrong duty, and in the US the importer answers for it.
Rule 3(a): the most specific description
A description by name beats a description by class, and a description that identifies the goods more completely beats a less complete one. An electric beard trimmer goes in heading 85.10, which names hair clippers with a self-contained electric motor, rather than the general headings for motorized hand tools (84.67) or domestic appliances (85.09).
There's one exception. When each heading covers only part of the materials in a mixed or composite product, or only some of the items in a retail set, the headings count as equally specific, even if one describes the goods more fully, and you move to 3(b).
Rule 3(b): essential character, composite goods and sets
Essential character can come from a material's nature, its bulk, quantity, weight or value, or its role in how the goods are used, and it's judged case by case. A boxed cheese board set with a wooden board, two cheese knives and a stoneware dip bowl would usually take the board's heading, 44.19, because the board is the bulk and most of the value.
Composite goods count even when their parts come apart, as long as the parts are adapted to each other, complement each other and together form a whole not normally sold in separate parts. A retail set has to meet three conditions, set out in [sets, kits and bundles](https://border.bot/docs/guides/hs-codes/sets-and-bundles).
Rule 3(c): the last heading in numerical order
Rule 3(c) is the tie-breaker when nothing gives essential character. Applied through Rule 6, a reversible handbag with leather on one side and textile on the other, where neither side gave the essential character, would go in 4202.22 (outer surface of plastics or textiles), which comes after 4202.21 (outer surface of leather).
## Rule 4: the most similar goods
Rule 4 covers goods that Rules 1 to 3 can't place: they go in the heading for the goods they are most akin to. CBP's guidance says to use it very rarely, because Rules 1 to 3 cover almost everything, and that kinship depends on description, character, purpose, intended use and production. It usually means a note was missed.
## Rule 5: cases and packing
Rule 5 decides what happens to containers that arrive with goods. Under 5(a), a case specially shaped or fitted for an article, suitable for long-term use and normally sold with it, is classified with the article, unless the case gives the whole its essential character. Under 5(b), ordinary packing goes with the goods unless it's clearly made for repeated use.
Rule 5 examples and exceptions
- A fitted hard case sold with an electric guitar is classified with the guitar in heading 92.07.
- A container that is the main thing being sold breaks the rule. CBP's examples are a silver tray holding tea and an ornamental ceramic bowl holding sweets, both classified as the container.
- The carton around a blender goes with the blender under 5(b).
- Metal cylinders for compressed gas are clearly reusable, so they're classified on their own.
## Rule 6: the same logic at subheading level
Rule 6 applies Rules 1 to 5 again inside the chosen heading to find the six-digit subheading. It uses the subheading wording and any subheading notes, compares only subheadings at the same level, and keeps the section and chapter notes in force unless the context says otherwise. Each country's own digits after the sixth follow the same approach.
Rule 6 example: a cotton and polyester T-shirt
Take a T-shirt of 60% cotton and 40% polyester. Heading 61.09 splits into 6109.10, of cotton, and 6109.90, of other textile materials. The Section XI notes treat goods of mixed textiles as if made wholly of the fiber that predominates by weight, so the T-shirt goes in 6109.10.
"Same level" means you choose between the subheadings directly under the heading first, then between the ones directly under your choice. The wording of a deeper subheading never decides a choice at the level above it.
## Do countries add their own rules?
Countries add their own rules for the digits after the first six, but the six GRIs always come first. The US applies Additional U.S. Rules of Interpretation for provisions controlled by use, for "parts" provisions and for textile mixtures, and Canada applies three Canadian Rules at the tariff item level. Check them before settling on a national code.
The Additional U.S. Rules of Interpretation
- A provision controlled by use means the principal use in the US, at or just before import, of the class of goods the import belongs to.
- A provision controlled by actual use is met only if that use is intended at import, the goods are so used, and proof is given within 3 years of entry.
- A "parts" provision covers products used solely or mainly as parts of the article, but never beats a provision that names the part or accessory.
- The Section XI principles for mixtures of textile materials apply to any provision that names a textile material.
The WCO's Explanatory Notes explain each heading; they aren't legally binding on the countries that use the HS, but CBP treats them as persuasive. The WCO's HS Committee also issues classification decisions and Classification Opinions on specific products, which show how the rules were applied.
## How do you classify a product with the rules?
Classifying a product with the rules means taking them strictly in order and stopping as soon as one settles the heading, then doing the same for the subheading. Write down which rule decided each step, because that record is your answer if customs asks. The checklist below follows the order customs use.
- [ ] Describe the product in plain words: what it is, its materials with percentages, and its use ([product descriptions](https://border.bot/docs/guides/hs-codes/product-descriptions))
- [ ] Find the likely section and chapter, and read their notes before the headings
- [ ] Rule 1: find the heading whose wording and notes cover the product
- [ ] Rule 2: if the product is unfinished, unassembled or made of more than one material, apply 2(a) or 2(b)
- [ ] Rule 3: if two headings still fit, take the most specific (3a), then essential character (3b), then the last in numerical order (3c)
- [ ] Rule 4: only if no heading fits at all, take the heading for the most similar goods
- [ ] Rule 5: classify a fitted case or ordinary packing with the goods, unless an exception applies
- [ ] Rule 6: repeat the process to pick the six-digit subheading, comparing only subheadings at the same level
- [ ] Add the destination's own digits from its tariff, applying its national rules
- [ ] Check published rulings for similar products, such as CBP's rulings in CROSS, and keep a note of your reasoning
The [HS code classifier](https://border.bot/tools/hs-code-classifier) runs the same steps and shows its reasoning for each code. For the basics of the code itself, start with [HS codes](https://border.bot/docs/guides/hs-codes).
## What changed and when
The six rules themselves haven't changed in the last two editions: the WCO's amendment lists for HS 2022 and HS 2028 rewrite notes, headings and subheadings but leave the rules' wording alone. What moves around them is the nomenclature they're applied to, and the HS Committee's decisions and notes that show how they apply.
- **1 January 2028:** HS 2028 enters into force. The eighth edition applies, with 299 sets of amendments; none of them changes the wording of the six rules. [WCO, amendments effective from 1 January 2028](https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2028-edition/amendments-effective-from-1-january-2028.aspx)
- **21 January 2026:** WCO confirms HS 2028 accepted. The WCO announced that the HS 2028 amendments had been accepted, leaving two years for WCO members to prepare. [WCO, 21 January 2026](https://www.wcoomd.org/en/media/newsroom/2026/january/hs-2028-amendments-adapting-the-harmonized-system-to-global-priorities-and-trade-evolution.aspx)
- **September 2025:** HS Committee 76th session. The Committee made 40 classification decisions, 2 amendments to the HS 2022 Explanatory Notes and 21 new Classification Opinions, and started correlation tables between HS 2022 and HS 2028. [WCO, 10 October 2025](https://www.wcoomd.org/en/media/newsroom/2025/october/harmonized-system-committee-concludes-its-76th-session-with-remarkable-outcomes.aspx)
- **27 June 2025:** Council backs a review of the HS framework. The WCO Council endorsed a 30-month project to make the HS clearer and easier to use, for the HS 2033 review cycle. [WCO, 27 June 2025](https://www.wcoomd.org/en/media/newsroom/2025/june/wco-council-endorses-project-proposal-aimed-at-enhancing-the-harmonized-system-framework.aspx)
- **26 June 2025:** Council recommends the HS 2028 amendments. The Customs Co-operation Council's Recommendation of 26 June 2025 set out the HS 2028 amendments, to enter into force on 1 January 2028. [WCO, HS 2028 amendments (NG0304Ba)](https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2028/ng0304ba.pdf?db=web)
- **March 2025:** HS Committee 75th session. The Committee provisionally adopted the HS 2028 Recommendation and made 66 classification decisions, 6 amendments to the HS 2022 Explanatory Notes and 14 new Classification Opinions. [WCO, 2 April 2025](https://www.wcoomd.org/en/media/newsroom/2025/april/hsc-provisionally-adopts-the-recommendation-for-hs-2028-amendments-at-75th-session.aspx)
- **1 January 2022:** HS 2022 enters into force. The seventh edition applies, with 351 sets of amendments under the Recommendation of 28 June 2019; none of them changes the wording of the six rules. [WCO, HS 2022 amendments (NG0262B1)](https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/ng0262b1.pdf?db=web)
- **1 January 1988:** The Harmonized System takes effect. The HS, with its General Rules of Interpretation, went into effect internationally under the HS Convention of 14 June 1983. [CBP, Tariff Classification](https://www.cbp.gov/document/publications/tariff-classification)
## Common questions
### Which General Rule of Interpretation is used most?
Rule 1. Most products are classified on the wording of the headings and the section and chapter notes alone, and Canada's customs guidance notes that Rules 2 to 5 often don't apply.
### What does essential character mean?
It's the material or component that makes the product what it is. The HS doesn't define it; the Explanatory Notes say it can come from the nature of a material, its bulk, quantity, weight or value, or its role in how the goods are used.
### Do the General Rules change in HS 2028?
No. The HS 2028 amendments change notes, headings and subheadings, not the six rules. Codes for some products do change on 1 January 2028, so those products need classifying again.
### Are the Explanatory Notes legally binding?
Not on the countries that use the HS. CBP treats them as persuasive guidance, and some countries give them more weight.
## Sources
- [WCO Trade Tools: General rules for the interpretation of the Harmonized System](https://www.wcotradetools.org/en/harmonized-system/rules), World Customs Organization, checked 2026-10-30
- [WCO Trade Tools: Rule 3 and its Explanatory Notes](https://www.wcotradetools.org/en/harmonized-system/rules/rule-3), World Customs Organization, checked 2026-10-30
- [WCO Trade Tools: HS 2022 Section XX, Chapter 95 notes](https://www.wcotradetools.org/en/harmonized-system/2022/en/20), World Customs Organization, checked 2026-10-30
- [WCO Trade Tools: HS 2022 Section XI notes](https://www.wcotradetools.org/en/harmonized-system/2022/en/11), World Customs Organization, checked 2026-10-30
- [WCO: Amendments to the nomenclature accepted pursuant to the Recommendation of 26 June 2025 (NG0304Ba)](https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2028/ng0304ba.pdf?db=web), World Customs Organization, entry into force 2028-01-01
- [WCO: Amendments to the nomenclature accepted pursuant to the Recommendation of 28 June 2019 (NG0262B1)](https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/ng0262b1.pdf?db=web), World Customs Organization, entry into force 2022-01-01
- [WCO: Amendments effective from 1 January 2028](https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2028-edition/amendments-effective-from-1-january-2028.aspx), World Customs Organization, checked 2026-10-30
- [WCO: HS 2028 Amendments, adapting the Harmonized System to global priorities and trade evolution](https://www.wcoomd.org/en/media/newsroom/2026/january/hs-2028-amendments-adapting-the-harmonized-system-to-global-priorities-and-trade-evolution.aspx), World Customs Organization, 2026-01-21
- [WCO: Harmonized System Committee concludes its 76th session](https://www.wcoomd.org/en/media/newsroom/2025/october/harmonized-system-committee-concludes-its-76th-session-with-remarkable-outcomes.aspx), World Customs Organization, 2025-10-10
- [WCO: WCO Council endorses project proposal aimed at enhancing the Harmonized System framework](https://www.wcoomd.org/en/media/newsroom/2025/june/wco-council-endorses-project-proposal-aimed-at-enhancing-the-harmonized-system-framework.aspx), World Customs Organization, 2025-06-27
- [WCO: HSC provisionally adopts the Recommendation for HS 2028 amendments at its 75th session](https://www.wcoomd.org/en/media/newsroom/2025/april/hsc-provisionally-adopts-the-recommendation-for-hs-2028-amendments-at-75th-session.aspx), World Customs Organization, 2025-04-02
- [CBP: What Every Member of the Trade Community Should Know About: Tariff Classification](https://www.cbp.gov/document/publications/tariff-classification), U.S. Customs and Border Protection, page updated 2026-01-07
- [CBSA Memorandum D10-13-1: Tariff Classification of Goods](https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html), Canada Border Services Agency, 2026-03-20