Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SCHEDULE 2

SCHEDULE 2 GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM
Classification of goods in Schedule 3 shall be governed by the following
principles:
1. The titles of Sections, Chapters and sub-Chapters are provided for ease of
reference only; for legal purposes, classification shall be determined
according to the terms of the headings and any relative Section or Chapter
Notes and, provided such headings or Notes do not otherwise require, according
to the following provisions:
2. (a) Any reference in a heading to an article shall be taken to include a
reference to that article incomplete or unfinished, provided that, as
presented, the incomplete or unfinished article has the essential character of
the complete or finished article. It shall also be taken to include a
reference to that article complete or finished (or falling to be classified as
complete or finished by virtue of this Rule), presented unassembled or
disassembled.

   (b)  Any reference in a heading to a material or substance shall be taken
        to include a reference to mixtures or combinations of that material or
        substance with other materials or substances. Any reference to goods
        of a given material or substance shall be taken to include a reference
        to goods consisting wholly or partly of such material or substance.
        The classification of goods consisting of more than one material or
        substance shall be according to the principles of Rule 3.
3. When by application of Rule 2(b) or for any other reason, goods are, prima
facie, classifiable under two or more headings, classification shall be
effected as follows:

   (a)  The heading which provides the most specific description shall be
        preferred to headings providing a more general description. However,
        when two or more headings each refer to part only of the materials or
        substances contained in mixed or composite goods or to part only of
        the items in a set put up for retail sale, those headings are to be
        regarded as equally specific in relation to those goods, even if one
        of them gives a more complete or precise description of the goods.

   (b)  Mixtures, composite goods consisting of different materials or made up
        of different components, and goods put up in sets for retail sale,
        which cannot be classified by reference to 3(a), shall be classified
        as if they consisted of the material or component which gives them
        their essential character, insofar as this criterion is applicable.

   (c)  When goods cannot be classified by reference to 3(a) or 3(b), they
        shall be classified under the heading which occurs last in numerical
        order among those which equally merit consideration.
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.
5. In addition to the foregoing provisions, the following Rules shall apply
in respect of the goods referred to therein:

   (a)  Camera cases, musical instrument cases, gun cases, drawing instrument
        cases, necklace cases and similar containers, specially shaped or
        fitted to contain a specific article or set of articles, suitable for
        long-term use and presented with the articles for which they are
        intended, shall be classified with such articles when of a kind
        normally sold therewith. The Rule does not, however, apply to
        containers which give the whole its essential character;

   (b)  Subject to the provisions of Rule 5(a) above, packing materials and
        packing containers presented with the goods therein shall be
        classified with the goods if they are of a kind normally used for
        packing such goods. However, this provision does not apply when such
        packing materials or packing containers are clearly suitable for
        repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a
heading shall be determined according to the terms of those subheadings and
any related Subheading Notes and, mutatis mutandis, to the above Rules, on the
understanding that only subheadings at the same level are comparable. For the
purposes of the Rule the relative Section and Chapter Notes also apply, unless
the context otherwise requires.