The Six General Interpretative Rules

1. General Interpretative Rule 1 (GIR 1)

GIR 1: Role of titles of Sections and Chapters and Sub-Chapters  

2. General Interpretative Rule 2 (GIR 2 (a) and GIR 2 (b))

GIR 2 (a): Incomplete or unfinished articles; unassembled or disassembled goods 

GIR 2 (b): Mixtures or combinations of materials or substances referred to in one heading  

3. General Interpretative Rule 3 (GIR 3 (a), GIR 3 (b) and GIR (c))

GIR 3 (a): Mixtures, combinations, and goods put up in sets for retail sales, classifiable, prima facie, under two or more headings 

GIR 3 (b): Classification of goods according to the material or component that gives them their essential character 

GIR 3 (c): Use of the heading last in numerical order