For Tariff Classification purposes, there are circumstances in which more than one word can describe an item. What do you do?! Well the law provides under the “General Rules of Interpretation” 2(b) that consideration is to be given to every heading that identifies an item by name, language or description. Okay, that is great but my goods can be described in more than one way.

General Rules of Interpretation 3 comes along and simplifies the identification of the goods.

Packing and Packaging Whether certain types of packaging are treated as part of the merchandise or must be classified separately. Fitted cases for example, camera cases, musical cases, gun cases, specifically designed for the particular product and have long term use are to be classified with the merchandise for which they are imported. However, if you import these separately then they would need there own tariff number.


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