Every commercial good that crosses a border needs a Harmonized System code, and the same good should land on the same code no matter who classifies it. The GIR rules are how that happens. They are a short, ordered set of instructions that turn a product description into a defensible tariff number. This guide walks through what the rules are, why order matters, and what each rule does, with worked examples.
What the GIR rules are and why they are binding
The General Interpretative Rules (GIR), sometimes written as the General Rules for the Interpretation (GRI), are six rules issued by the World Customs Organization (WCO) as part of the Harmonized System. They are not guidance or best practice. They are a legally binding part of the nomenclature, which means a classification that ignores them is wrong, not just suboptimal.
Because more than 200 economies build their tariffs on the same Harmonized System, the GIR give classification a common method worldwide. In Canada, they apply through the Customs Tariff, which reproduces the rules at the front of the schedule. The same logic underpins the systems that build on the HS, including the way the HS code maps into a country's HTS code.
Why the rules must be applied in order
The GIR are sequential, not a menu. You start at Rule 1 and move down only when the rule in front of you does not settle the classification. The first rule that resolves the question is the rule you use, and you stop there.
The work also happens at two levels. Rules 1 through 4 find the correct 4-digit heading. Once the heading is fixed, Rule 6 takes over to find the correct subheading within it, comparing only subheadings at the same level. Rule 5 is a narrow rule about cases and packaging that slots in along the way. Getting the order wrong is one of the most common reasons a classification fails on audit.
The 6 GIR rules, one by one
Rule 1: headings and the legal notes come first
Classification is determined by the terms of the headings and any relevant Section or Chapter Notes. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only and have no legal force. Most goods are classified here and go no further. For example, fresh apples are described plainly by the heading for fresh fruit, so Rule 1 settles it.
Rule 2: incomplete, unfinished, and mixed goods
Rule 2(a) says an incomplete or unfinished article is classified as the finished article if, as presented, it already has the essential character of the complete good. It also covers articles presented unassembled or disassembled. A bicycle shipped knocked-down in a flat box is still classified as a bicycle. Rule 2(b) extends a heading that names a material or substance to mixtures and combinations of that material, and points you to Rule 3 when the goods then fall under more than one heading.
Rule 3: when two or more headings apply
Rule 3 resolves goods that are, at first glance, classifiable under two or more headings, and it has three steps in order. 3(a): the heading with the most specific description wins over a more general one. 3(b): for mixtures, composite goods and goods put up in sets for retail sale, classify by the component that gives the goods their essential character. A gift set of a razor and a small tube of gel is classified by the razor, the component that defines it. 3(c): if neither 3(a) nor 3(b) resolves it, classify under the heading that appears last in numerical order among those equally in play.
Rule 4: goods most akin
Goods that cannot be classified under Rules 1 through 3 are classified under the heading appropriate to the goods to which they are most akin. This is a rare fallback for genuinely novel products, and it asks you to reason by closest resemblance in character, use and description.
Rule 5: cases and packaging
Rule 5(a) covers fitted cases and containers presented with the article they are made to hold, such as a camera case sold with the camera; they are classified with that article. Rule 5(b) covers ordinary packing materials and packing containers presented with the goods, which are classified with the goods, subject to limited exceptions for containers clearly suitable for repeated use.
Rule 6: down to the subheading
Once the heading is fixed, Rule 6 governs the subheading. Subheadings are compared only at the same level, using the terms of the subheadings and any relevant Subheading Notes, and Rules 1 through 5 apply again at this level, mutatis mutandis. In plain terms: you only weigh a six-digit subheading against others of the same rank, never against one a level up or down.
| Rule | What it resolves | Plain-English example |
|---|---|---|
| Rule 1 | Heading terms and Section/Chapter Notes | Fresh apples fit the fresh-fruit heading directly. |
| Rule 2 | Incomplete, unassembled, or mixed goods | A bicycle shipped knocked-down is still a bicycle. |
| Rule 3 | Goods that fit two or more headings | A razor-and-gel set is classified by the razor. |
| Rule 4 | Goods with no clear heading | A novel product is classified with the goods it most resembles. |
| Rule 5 | Cases and packaging | A fitted camera case ships under the camera's code. |
| Rule 6 | The correct subheading | Compare six-digit subheadings only at the same level. |
Where CustomsLogIQ fits
Applying the rules correctly is one thing; proving you did is another, especially when a classification is questioned years later. CustomsLogIQ applies every GIR rule in order for each product, shows the reasoning chain that led to the heading and subheading, and writes the audit trail behind it. The result is a classification you can defend, and a record that holds up when an importer's accounting in CARM is reviewed.