Rule 3 provides that when mixtures and composite goods are classifiable under two or more headings, classification shall be effected as follows:
  1. under the tariff heading which provides the most specific description;
  2. under the tariff heading of the material or component which gives the product its essential character; or
  3. under the tariff heading which occurs last in numerical order.
These rules should be applied in sequence.

Date of Last Revision: September 2017
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