GRI 1-6 govern HTS classification. GRI 1: classification by heading text and section/chapter notes (covers most cases). GRI 2: incomplete/unfinished articles, mixtures. GRI 3: composites and sets. GRI 4: similar to other goods. GRI 5: containers and packing. GRI 6: subheading-level rules. Apply in order; stop when classification resolves.
This guide covers General Rules of Interpretation Applied. HTS classification is the legal foundation of import duty calculation.
For SMB importers, the practical implementation depends on volume, sector, and operational structure.
GRI 1 – heading text and notes
Most classifications resolve here. Read the heading text and section/chapter notes carefully.
GRI 2 – unfinished and mixtures
GRI 2(a): incomplete/unfinished articles classify as the complete article when essential character is present. GRI 2(b): mixtures and composites in same heading.
GRI 3 – composites
Goods classifiable in multiple headings: 3(a) most specific description, 3(b) essential character, 3(c) heading occurring last.
GRI 4-6 – applied rarely
GRI 4: by analogy. GRI 5: containers/packing. GRI 6: subheadings (mutatis mutandis applies GRI 1-5 at subheading level).
Frequently asked questions
When does this apply?
For SMB importers with active duty exposure or those evaluating mitigation options.
What documentation is required?
Standard CBP forms plus topic-specific supporting records. We review documentation as part of typical engagements.
What is the timeline?
Simple cases 2-4 weeks; complex setups 8-16 weeks.
What does this cost?
Project work: $5,000-$25,000 depending on complexity. Ongoing retainer for active operations.
How do I begin?
Book a 15-minute scoping call. We confirm fit and scope before any engagement.
Get started
Get a paid classification opinion or binding ruling support. Fixed-fee per HTS code.