GIR'S

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)