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TARM102
GIR'S
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Cards (12)
The application of Rules 1 to 4 should always be in
SEQUENTIAL ORDER.
RULE
1
: The terms of the Headings, Section/Chapter Notes (specific description)
RULE
2(a)
:
Incomplete
or
Unfinished
;
Unassembled
or
disassembled
RULE 2(b):
Mixture
or
Combinations
RULE
3:
Classifiable in two or more headings
RULE 3(
a
): Most specific description (consider the purpose and usage)
RULE 3(
b
): Essential Character (Mixed, bulk)
RULE 3(
c)
: Last in numerical order
RULE 4:
Most Akin
(bago sa paningin mo) ,
(last resort)
,
(Rule of Similitude)
RULE 5 (
a
):
Special Containers
(
long-tem use
,
repetitive use
)
RULE 5 (
b
):
Packing Materials
&
Containers
(
normal use for packaging
,
not repetitive use
)
RULE 6:
Subheading Rule
(
“Mutatis Mutandis”
-
making due alteration
ex. From heading to subheading)