Custom Broker exam April 2022 Q42

GRI 1. The table of contents, alphabetical index, and 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 …

GR 3a. The heading which provides the most specific description shall be preferred to headings providing a more general description.

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, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

This is not a mixture or composite good or goods put up in sets for retail sale or containers. So those provisions do not apply here.

Applying these rules, we have to first compare the different chapter headings 0302 and 1604 and review any relevant section or chapter notes to find the correct chapter heading. Once we identify the correct heading, then we compare at the sub-heading level within that heading.

0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304:

This fish is in pieces packaged in oil in glass jars. As it is not fresh or chilled, it is not classifiable in heading 0302.

1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:
This fish is described as white tuna cut into slices and preserved in oil in an airtight glass jar.

Chapter sub heading 1604.14.10 includes tuna in airtight containers in oil.
1604.14.1010 classifies such tuna in foil or other flexible containers. Here the container is a glass jar which is not flexible, so this is not the correct classification. The residual category of Other has two sub categories 1604.14.1091 for Albacore and 1604.14.1099 for Other.

The albacore (Thunnus alalunga), known also as the longfin tuna, is a species of tuna. Therefore, Answer choice B: 1604.14.10.91 is the correct classification.