1. GIR 4 and 5

2. OBJECTIVES To explain the application of GIRs 4&5
To identify goods classified using GIRs 4 and 5

3. GIR 4
Scope
GIR4 is the Rule enabling the classification of goods which cannot be classified under Rules 1 to 3
This Rule is not used very often due to the structure of the Nomenclature ,usually having a residual heading “other “

4. GIR 4 Con’t The Rule is necessary due to: Rapid technological progress
Difficulty of codifying all goods, etc

5. Classification principle
Under this Rule ,goods are classified in the heading appropriate to the goods to which they are most akin
In practice, this Rule is little used given the residual headings in the Nomenclature

6. GIR 4 Con’t
The Rule was originally developed to provide for the classification of products for which there was no heading available in the Harmonized System.

7. GIR 4 con’t Example of an article classified using GIR 4
Non-electric stainless steel domestic barbecue operating by means of a steel mirror and using only solar energy for cooking (Heading 73.21)

8. GIR 4 con’t
Non-electric stainless steel domestic barbecueoperating by means of two steel mirrors and using only solar energy for cooking (Heading 73.21)
HSC classified in Subheading by application of Rule 4) ( HS2002 version).
To reflect changes in technology, the article in question was incorporated
in the HS and is classified in
subheading (others)

9. General Rule 5
Scope
GIR 5 governs classification of certain containers and packing materials
Containing or presented together with the
article (s)

10. GIR 5(a)
Rule 5(a) covers cases, boxes and similar containers which: 1.are specially shaped or fitted to contain a specific article or set of articles; 2.are of no real use for articles other than those for which they are so designed;

11. GIR 5(a)
3.The containers also serve to keep and protect the article when not in use;
4.Are suitable for long-term use or have a durability comparable to that of the articles for which they are intended;

12. General Interpretative Rule 5(a)
5. are presented with the articles for which they are intended, whether or not the articles are packed separately for ease of transport;
6. are of a kind normally sold with such articles;
7. do not give the whole its essential character.

13. GIR 5(a) con’t
If the cases/containers are imported without their contents they are to be classified according to their own characteristics - in most cases to the headings which describe their constituent materials.

14. GIR 5(a) con’t
Example Binoculars imported together with the same number of special shaped cases.

15. GIR 5(a) con’t
Binoculars are classified in accordance with GIR 1 under Heading
Binocular cases presented separately without the binoculars are classified in accordance with GIR 1 under Heading
When presented together, they are classified under Heading by virtue of GIR 5(a).

16. GIR 5(a)
The second sentence of Rule 5 (a) provides the exception to the general rule :
“This Rule does not, however, apply to containers which give the whole its essential character;”

17. GIR 5(a)
Cases and containers will be classified in the heading appropriate to their contents PROVIDED the essential character of the combination is not given by the case/container.
A case or container of an unusually high value or ornamental nature etc., may change the character of the article.

18. GIR 5(a)
Example Digital camera imported in a special shaped Camera case of pure gold.

19. GIR 5(a)
Digital camera is classified under heading by virtue of GIR 1.
Golden camera case is classified under heading by virtue of GIR 1, Note 2 (B) to Chapter 42 and Note 1(b) to Chapter 71.

20. GIR 5(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.

21. GIR 5 con’t
Scope:
This Rule determines the classification of packing materials and packing containers of a kind normal used for packing the goods concerned

22. GIR 5(b) con’t
However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

23. GIR 5(b) con’t
Examples of packing materials and packing containers covered by part one of GIR 5(b);
the cardboard boxes;
the polybags (that shirts are often packed in);
all variety of flexible containers, bags and sacks; and the inner packing materials, for example:
the ‘loose’ material used for ‘shock absorbing’ purposes (foam pellets, felt, scrap textile etc.);
the cardboard stiffeners (for shirt collars);
the cardboard dividers.

24. GIR 5(b) con’t
The second sentence of GIR 5(b) provides for exceptions;
These includes packing materials and packing containers which are clearly suitable for repetitive use, e.g., pressurised gas cylinders and containers. These can be classified separately, in their respective headings.

25. GIR 5(b) con’t
For the purpose of Rule 5(b), the words ‘suitable for repetitive use’ refers to containers designed specifically to be re-used for the same purpose as that originally intended.

26. GIR 5(b) con’t
Containers and packing materials that are not designed for repetitive use, but which may be used for other purposes are to be classified with the goods they contain at the time of importation.
Eg: metal containers that hold tea

27. THE END