The following principles are followed when goods are classified in the tariff schedule:

1- The titles of Sections, Chapters and sub-Chapters are used for ease of reference only. As for the classification of items, it shall be determined by law according to the provisions of clauses and notes of the Sections or Chapters, and according to the following rules, provided that they are not inconsistent with these provisions and notes.

2-  

         A. Any reference to an item in a specific clause shall include this item, even if it is incomplete, unfinished or disassembled, provided that it has the basic characteristics of the complete or fully manufactured item (or falling to be classified as complete or finished, under the provisions of this Rule).

         B - Any reference to a material in a specific clause shall include this material, whether it is a raw material or mixtures or combinations of that

 material. Likewise, any reference to goods produced from a certain material shall include these goods whether they are wholly or partly manufactured from this material. The classification of goods consisting of more than one material shall be carried out according to the principles of Rule (3/A).

3- If it is found that goods are classifiable under two or more clauses as stated in the foregoing rule (2 / B) or for any other reason, the classification shall be performed as follows:

         A- The clause which provides the most specific description shall prevail over clauses providing more general descriptions. However, when two or more clauses each refer to part only of the materials contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those clauses shall be deemed as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

         B- Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they are consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

         C- When goods cannot be classified by reference to 3 (A) or 3 (A), they shall be classified under the clause which occurs last in numerical order among those which can be considered equally.

4- Goods which cannot be classified in accordance with the aforementioned Rules shall fall within the class of similar goods.

5- In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to herein:

         A- Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule shall not, however, apply to containers which give the whole its essential character;

         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. However, this provision shall not be binding when such packing materials or packing containers are clearly suitable for repetitive use.

6- For legal purposes, the classification of goods in the sub-clauses of the same clause shall be determined under the terms, provisions and notes of those sub-clauses, mutatis mutandis, and according to the above Rules, noting that only sub-clauses at the same level shall be comparable. For the purposes of this Rule, the relevant Section and Chapter Notes shall also apply, unless the context otherwise requires.

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