PL: OGINT Reguła 1 | DE: AV Regel 1
Definition
GIR Rule 1 states that classification is determined first by the terms of headings and any section or chapter notes. This is the fundamental rule – all other rules (2-6) apply only when Rule 1 does not allow unambiguous classification. In practice, Rule 1 resolves approximately 90% of tariff classification cases.