Introduction

All internationally traded goods must be classified at the time of importation or exportation.
The goods Nomenclature is logically structured into Sections, Chapters, headings, and subheadings in a hierarchical manner and the classification of goods
The classification is governed by six principles of classification named as General Interpretative Rules (GIRs) or General Rules for the Interpretation of the Harmonized System.
The GRI are the rules that govern the classification of goods under the HS.
The HS incorporates a series of preliminary provisions codifying the principles on which the HS is based and laying down general rules for ensuring uniform legal interpretation.