| Interpretation |
(3) When by application of rule (2)(b) or for any other reason, goods are, prima facie, classifiable under 2 or more headings, classification shall be effected as follows:
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| (4) Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. |
(5) In addition to rules (1) to (4), this rule and rule (6) shall apply in respect of the goods referred to therein:
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| (6) For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, with the necessary modifications, to rules (2), (3), (4) and (5) on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative Section and Chapter Notes also apply, unless the context otherwise requires. |