Monday, February 15, 2010

General Rules of Interpretation (GRI)

As we continue our lessons on classification this week, we’ve provided some questions that require you to use your knowledge of the GRI to answer them. First, let's review the answers to the Parts & Accessories questions from last week.

Parts & Accessories Answers – February 8, 2010
· Monitor - Part
· Flash Drive - Accessory
· Internal Hard Drive - Part
· Textile Storage Case - Accessory

The HTSUS contains six General Rules of Interpretation that are the primary rules used to determine classification, especially when there is ambiguity between two possible classifications, either of which might be right.

There are two types of questions that require you to use the rules on the Customs Brokers Exam. The first type of exam question requires you to select the GRI that should be used to classify the product that is provided for the question. You will choose one of the GRI options provided. This type of question has not been used much recently; however, it is important to know how to select the proper GRI because CBP has been known to ask questions that require you to select the correct classification code as well as the GRI used to make the proper choice. The second type of question requires that you select the proper classification code; however, you must be able to apply the GRI in order to answer the question correctly.

We’ve provided some sample questions. The answers will be posted on the blog next Monday.

Question 1
You have a glass jar containing a candle. Chapter 70 provides for glass jars and Chapter 33 provides for candles. Which GRI should be used to determine the classification?

Question 2
True or False
If you have a product that cannot be classified using GRI 3a or 3b, then the product will be classified under the heading that provides the highest duty rate.

Question 3
Which GRI would be used to classify a trumpet case imported with the trumpet?

Question 4
Would a leather case imported containing a multipurpose pocketknife be classified as an article of leather, or included in the classification for the pocketknife?

Question 5
Should wood furniture be classified in Chapter 40 – Wood and Wood Products?

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