From Samsung to Volkswagen: Call for customs reforms grow as classification disputes mount
When companies try to classify their imports, they resort to General Rules of interpretation like 'more specific description would prevail over general description’ or ‘essential character test’ or alternatively classified under the heading which occurs last in numerical order. ' But when seemingly more valid HSN codes can apply to the same product, all with different tariff implications, the Companies naturally look for the most suitable HS Code - often the one which matches the component closely.
