GIR 4 and 5
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OBJECTIVES

To explain the application of GIRs 4&5

To identify goods classified using GIRs 4
and 5
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GIR 4
Scope
 GIR4 is the Rule enabling the classification
of goods which cannot be classified under
Rules 1 to 3
 This Rule is not used very often due to
the structure of the Nomenclature ,usually
having a residual heading “other “
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GIR 4 Con’t
The Rule is necessary due to:
 Rapid technological progress
 Difficulty of codifying all goods, etc
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Classification principle


Under this Rule ,goods are classified in
the heading appropriate to the goods to
which they are most akin
In practice, this Rule is little used given
the residual headings in the
Nomenclature
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GIR 4 Con’t

The Rule was originally developed to
provide for the classification of products for
which there was no heading available in
the Harmonized System.
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GIR 4 con’t
Example of an article
classified using GIR 4
Non-electric stainless
steel domestic barbecue
operating by means of a
steel mirror and using
only solar energy for
cooking (Heading 73.21)
GIR 4 con’t
Non-electric stainless steel domestic
barbecueoperating by means of two steel
mirrors and using only solar energy for
cooking (Heading 73.21)
 HSC classified in Subheading 7321.11by
application of Rule 4) ( HS2002 version).
 To reflect changes in technology, the
article in question was incorporated
in the HS 2007 and is classified in
subheading 7321.19 (others)

General Rule 5
Scope
 GIR 5 governs classification of certain
containers and packing materials
Containing or presented together with
the
article (s)
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GIR 5(a)
Rule 5(a) covers cases, boxes and similar
containers which:
1.are specially shaped or fitted to contain a
specific article or set of articles;
2.are of no real use for articles other than those
for which they are so designed;
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GIR 5(a)

3.The containers also serve to keep and
protect the article when not in use;

4.Are suitable for long-term use or have a
durability comparable to that of the articles
for which they are intended;
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General Interpretative Rule
5(a)
5. are presented with the articles for which they
are intended, whether or not the articles are
packed separately for ease of transport;
6. are of a kind normally sold with such articles;
7. do not give the whole its essential character.
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GIR 5(a) con’t

If the cases/containers are imported
without their contents they are to be
classified according to their own
characteristics - in most cases to the
headings which describe their constituent
materials.
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GIR 5(a) con’t
Example
Binoculars imported together
with the same number of
special shaped cases.
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GIR 5(a) con’t



Binoculars are classified in accordance with GIR
1 under Heading 90.05.
Binocular cases presented separately without
the binoculars are classified in accordance with
GIR 1 under Heading 42.02.
When presented together, they are classified
under Heading 90.05 by virtue of GIR 5(a).
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GIR 5(a)

The second sentence of Rule 5 (a) provides
the exception to the general rule :

“This Rule does not, however, apply to
containers which give the whole its
essential character;”
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GIR 5(a)


Cases and containers will be classified in
the heading appropriate to their contents
PROVIDED the essential character of the
combination is not given by the
case/container.
A case or container of an unusually high
value or ornamental nature etc., may
change the character of the article.
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GIR 5(a)
Example
Digital camera imported in a special shaped
Camera case of pure gold.
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GIR 5(a)

Digital camera is classified under heading
85.25 by virtue of GIR 1.

Golden camera case is classified under
heading 71.15 by virtue of GIR 1, Note 2 (B)
to Chapter 42 and Note 1(b) to Chapter 71.
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GIR 5(b)
Subject to the provisions of Rule 5 (a) above,
packing materials and packing containers
presented with the goods therein shall be
classified with the goods if they are of a kind
normally used for packing such goods.
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GIR 5 con’t


Scope:
This Rule determines the classification
of packing materials and packing
containers of a kind normal used for
packing the goods concerned
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GIR 5(b) con’t
However, this provision is not binding when
such packing materials or packing
containers are clearly suitable for
repetitive use.
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GIR 5(b) con’t

Examples of packing materials and packing
containers covered by part one of GIR 5(b);






the cardboard boxes;
the polybags (that shirts are often packed in);
all variety of flexible containers, bags and sacks; and
the inner packing materials, for example:
the ‘loose’ material used for ‘shock absorbing’
purposes (foam pellets, felt, scrap textile etc.);
the cardboard stiffeners (for shirt collars);
the cardboard dividers.
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GIR 5(b) con’t


The second sentence of GIR 5(b) provides
for exceptions;
These includes packing materials and
packing containers which are clearly
suitable for repetitive use, e.g., pressurised
gas cylinders and containers. These can be
classified separately, in their respective
headings.
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GIR 5(b) con’t

For the purpose of Rule 5(b), the words
‘suitable for repetitive use’ refers to
containers designed specifically to be reused for the same purpose as that originally
intended.
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GIR 5(b) con’t


Containers and packing materials that are
not designed for repetitive use, but which
may be used for other purposes are to be
classified with the goods they contain at
the time of importation.
Eg: metal containers that hold tea
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THE END
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