When goods are prima facie, classifiable under two or more headings, which ONE of the following is a true statement?
A) The goods are always classified under the heading that occurs last in numerical order among those headings that equally merit consideration.
B) The heading that provides the most specific description shall be preferred to headings providing a more general description.
C) When two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, the heading with the most complete or precise description of the goods is to be used.
D) Mixtures shall be classified according to the main ingredient by description.
E) Each component of a set put up for retail sale must always be classified separately.
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The Answer is: B
Citation: GRI 3(a)(b)(c)
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