Guide

Classification rules and the Tariff

GIR Rule 2 - incomplete articles

Broadly, Rule 2 covers incomplete or unfinished articles and articles of mixed materials or substances. Rule 2 is divided into parts a, b and c.

Rule 2, part a - incomplete or unfinished articles

Part a of Rule 2 relates to incomplete or unfinished articles which have the essential character of a complete or finished article.

Most commonly, Rule 2 (a) refers to 'blanks', or goods which once processed have the shape or outline of a finished article and can only be used to complete an object, but are presented unassembled or disassembled. Examples have the approximate shape or outline of the finished article or part but can only be used for completion into the finished article or part.

Rule 2, part b - mixtures and combinations of materials or substances

Part b of Rule 2 extends the scope of headings which refer to one particular material or substance, to mixtures or combinations of these goods with other materials, or substances. This applies unless a section or chapter note specifically directs otherwise.

The substance or material of the good is the determining factor in deciding the essential character of the goods - in other words it has to constitute the major part of the article or mixture.

For example orange tea is a mixture of substances - 49.5 grams tea, 0.5 grams of orange skin - so is classified under the heading 'tea' with the heading 09.02. A copper-bottomed iron frying pan with wooden handle is a mixture of materials - copper, iron, wood - and is classified under the heading 'iron' with a heading 73.23.

If after applying Rule 2 your goods could be classified under two or more headings, you can move to Rule 3.