When goods are classifiable under two or more headings and cannot be classified by reference to General Rules of Interpretation (GRI) 3(a) or 3(b), they shall be classified under:
A. The heading which occurs first in numerical order among those which equally merit consideration
B. The heading which occurs last in numerical order among those which equally merit consideration
C. The heading which provides the most specific description
D. The heading which provides a more general description
E. The heading appropriate to the goods to which they are most akin
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: B
Citation: General Rules of Interpretation
[/bg_collapse]