Extract to table

1 GIR 1 — Classification by Heading Text General Interpretive Rule 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes

2 GIR 3(a) — Most Specific Description Even if the reviewing authority were to consider the goods prima facie classifiable under both heading 8426 and heading 8428 (which the Applicant does not concede), the correct classification would be determined by reference to GIR 3(a), which provides that the heading which provides the most specific description shall be preferred to headings providing a more general description

Under GIR 3(a), the more specific heading (8426, which names "cranes") must prevail over the general heading (8428, which covers "other" handling machinery not elsewhere specified)

" This approach is inconsistent with the settled principle that classification must be based on the objective mechanical characteristics of the machine, not on the operational context or business purpose for which it is deployed