Customs Import Tariff of the People's Republic of China (2005)

Customs Import Tariff of the People's Republic of China

January 1, 2005

General Classification Rules
Classification of goods in the Nomenclature shall be governed by the following Rules:

Rule I. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and provided such headings or Notes do not otherwise require, according to the following provisions:

Rule II.
1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.
2.
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