2009 April No.39 – CLASSIFICATION


39 Which of the following statements is FALSE regarding the classification of merchandise?

A. An article which is imported unassembled cannot be classified in the heading that refers to the completed article

B. A heading that provides a more specific description of the merchandise is the preferred heading

C. If there are two headings which equally merit consideration the one that occurs last in numeric order should be used

D. Containers specifically shaped to hold specific articles and imported and sold with those articles are to be classified with those articles

E. The cardboard boxes used to pack goods and entered with the goods therein are classified with the goods

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The Answer is: A

Citation: HTS GRI 2(a)

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