General Interpretative Rule 4
- Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
- The rule relates to goods which cannot be classified in accordance with the Rules 1 to 3. It provides that such goods shall be classified under the heading appropriate to the goods to which they are most akin. When goods are classified in accordance with this rule, it is necessary to compare the presented goods with similar goods in order to determine the goods to which the presented goods are most akin. The presented goods are classified in the same heading as the similar goods to which they are most akin.
- Kinship in the context of this rule depends on many factors such as description, character, and purpose. This rule is very rarely used and is mainly applicable for new articles in the market.