RULE 2 (b)

Rule 2(b) provides that any reference in a tariff heading to a material or substance shall be taken as a reference also to mixtures or combinations of that material or substance with other materials or substances.

Since the application of Rule 2(b) may lead to a product being classifiable under two or more tariff headings, Rule 3 needs to be applied.

Date of Last Revision: September 2017
Slide 14 of 22