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Customs Glossary/GIR Rule 2(b)

GIR Rule 2(b)

Tariff classificationCouncil Regulation (EEC) No 2658/87

PL: OGINT Reguła 2(b) | DE: AV Regel 2(b)

Definition

GIR Rule 2(b) states that any heading referring to a material or substance also covers mixtures or combinations of that material with other materials. If goods consist of two or more materials, classification is determined under Rules 3. For example, a heading for articles of wood also covers articles of varnished wood or with metal fittings.

Legal Basis

Related Terms

GIR Rule 2(b) — Customs Glossary | Celna24.com | Celna24.com