TOPIC HS CODE DETERMINATION FOR LONGANS AND GASOLINE OF RON 90 AND ABOVE, BUT BELOW RON 97

VIET NAM GENERAL CONFEDERATION OF LABOR
TON DUC THANG UNIVERSITY
FACULTY OF BUSINESS ADMINITRATION

CUSTOMS PROCEDURES
TOPIC
HS CODE DETERMINATION FOR LONGANS AND GASOLINE “OF
RON 90 AND ABOVE, BUT BELOW RON 97”

Group 7
Nguyễn Thẩm Phương - 720K0560
Nguyễn Phú Khang - 720K0438
Nguyễn Thục Khanh - 720I0517
Đinh Nguyễn Gia Định - 720I0490
Trương Thùy Duyên - 720D0189

Class code: 706023
Class: 20K70601
Instructor: PhD. TRAN NGUYEN CHAT

Ho Chi Minh, November 2022

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THANK YOU
In the first place, in order to carry out and successfully complete the report of HS code

determination for longans and gasoline “of RON 90 and above, but below RON 97”,

our team has received a lot of help and facilitated advantage from Ton Duc Thang
University. In particular, we would like to express our sincere thanks to PhD. Tran
Nguyen Chat, our lecturer, who directly guided and accompanied our team throughout the
process of completing this report.
Our report is made based on the efforts of our team members as well as the references
and lessons learned from study materials, research works, and information from news
sites. Although we have tried our best, because of limited knowledge and lack of practical
experience, it is challenging to avoid shortcomings in the implementation process.
Therefore, we are looking forward to receiving your comments on improving this report.
Finally, we wish you all good health and good work.
We sincerely thank you.

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COMMENTS FROM LECTURERS

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SIGNATURE

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LIST OF MEMBERS

No

Full Name

Student

Content

Reviews

1
2

3
4
5

Nguyễn Phú Khang
Nguyễn Thẩm Phương
Nguyễn Thục Khanh
Đinh Nguyễn Gia Định
Trương Thùy Duyên

ID
720K0438
720K0560
720I0517
720I0490
720D0189

implementation
Chapter 1
Chapter 2
Chapter 2
Chapter 2
Chapter 3

100%
100%
100%
100%
100%

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Table of Contents
THANK YOU....................................................................................................................2
COMMENTS FROM LECTURERS................................................................................3
LIST OF MEMBERS.......................................................................................................4
TABLE OF FIGURES......................................................................................................6
INTRODUCTION.............................................................................................................7
CHAP 1: BRIEF INTRODUCTION TO THE HARMONIZED SYSTEM AND
VIETNAM’S PARTICIPATION.......................................................................................8
1.1. Introduction and definition of HS code...............................................................8
1.2. Harmonized System in Vietnam...........................................................................9
1.3. HS convention that VN participates in..............................................................10
1.4. Review the six GIR applications.........................................................................10
CHAP 2: ANALYSIS OF LONGANS AND GASOLINE “OF RON 90 AND ABOVE,
BUT BELOW RON 97” AND THE PROCESS OF HS CODE DETERMINATION...12
2.1. How to apply GIRs..............................................................................................12
2.2. Export Longans...................................................................................................14
2.2.1. Overview of Longans....................................................................................14
2.2.2. Analysis of how to determine HS code........................................................16
2.3. Goods under HS 2710..........................................................................................20
2.3.1. Overview of Gasoline “Of RON 90 and above, but below RON 97”........20
2.3.2. Analysis how to determine HS code............................................................22
2.4 Evaluate................................................................................................................. 30
CHAP 3: FINDINGS......................................................................................................31
3.1 Advantages............................................................................................................31
3.2 Disadvantages and common misunderstandings in researching.......................32

3.3 Experience gathering and lesson learned...........................................................33
CONCLUSION...............................................................................................................35
BIBLIOGRAPHY...........................................................................................................36

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TABLE OF FIGUR
Figure 1: Structure of an eight digits HS code.................................................................10
Figure 2: Diagram of applying GIRs to determine HS code.............................................13
Figure 3: The situation of Vietnam's longanss export, in the first 6 months of 2022
compared to the same period in 2021 (USD) (hvnclc.vn, 2022)......................................17
Figure 4: Import and Export Tariff 2022..........................................................................19
Figure 5: Import and Export Tariff 2022..........................................................................20
Figure 6: General Department of Customs.......................................................................21
Figure 7: Import and Export Tariff 2022..........................................................................24
Figure 8: Import and Export Tariff 2022..........................................................................27
Figure 9: Import and Export Tariff 2022..........................................................................28
Figure 10: Import and Export Tariff 2022........................................................................30
Figure 11: General Department of Customs.....................................................................31
Y
Picture 1: Hung Yen longans............................................................................................14
Picture 2: RON 95 and RON 92.......................................................................................21
Table 1: HS code of longans.............................................................................................20
Table 2: HS code of RON 90............................................................................................30

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INTRODUCTION
Along with the development of the economy and human civilization, international trade
has become more popular than ever. Every day, millions of kinds of goods and services
are being traded around the world. Trading is not just about the movement of one’s
products but it also illustrates the demand of people for a diversity of goods.
Consequently, a vast majority of products move from this country to another country has
created the demand for customs. This is to ensure the goods will be classified, declared
and levied tax correctly. A quality classification system like Harmonized System will be
unified and beneficial to a country tremendously. Therefore in this report, our team will
briefly introduce this kind of system and take Longans and Gasoline “Of RON 90 and
above, but below RON 97”as two examples of import and export products for further
explanation.
To begin with, this report will have a glance on 6 General Interpretative Rules (GIR),
Harmonized Commodity Description and Coding System and the procedure of
determining these codes for Longans and product under HS code 2710 (which is Gasoline
“Of RON 90 and above, but below RON 97”). In each section, the authors will showcase
one-by-one steps and explain how the authors will apply and eliminate the rules to the
products. Additionally, Longans is a local agricultural product of Vietnam and Gasoline
“Of RON 90 and above, but below RON 97” is the critical natural resource that is used
by most Vietnamese people. Both 2 products are prominently known and used so that
having these as an example will somehow give the authors a better understanding in the
Customs industry. The structure of this report will be demonstrated further below:


Chapter 1: The brief introduction to harmonized systems and Vietnam’s
participation



Chapter 2: Analysis of longans and Gasoline “Of RON 90 and above, but below
RON 97” products and the process of HS code determination



Chapter 3: Findings and experience gaining

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CHAP 1: BRIEF INTRODUCTION TO THE HARMONIZED
SYSTEM AND VIETNAM’S PARTICIPATION
1.1. Introduction and definition of HS code
A universal standard for identifying the kinds of goods transported is the Harmonized
Commodity Description and Coding System (HS Code). This code must be used when
declaring any goods exported or imported across international borders to customs. As a
result, the code aids in standardizing and identifying goods in a uniform manner so that
they can be described accurately everywhere. Basically, it is a common number system
for categorizing commercial goods. Customs officials use it all around the world to
identify products when determining tariffs and taxes and to compile statistics.
Additionally, with HS, enterprises can use trade data, conduct market research, lower the
price of international trade and complete a successful export transaction. The Harmonized
System, in particular, not only creates favorable conditions for trade negotiations,
promotes administrative reform, accelerates the rate of integration with the region and the
world, makes significant contributions to the process of improving the quality of goods
and services, automates and modernizes customs procedures, but also contributes to the

struggle against smuggling and trade fraud.
The Harmonized System is developed and maintained by the World Customs
Organization (WCO) and is revised every five years. It is considered the basis for the
import and export operation and is used by several trading partners, especially the United
States. From 1976 to 1983, 60 founding member countries' customs associations and 20
additional international organizations summarized and judiciously inherited the previous
results in order to develop the Harmonized System.
The Harmonized System, mandates that the HS code be recognized by a 6-digit code and
have a distinct structure. In addition, 99 chapters with 21 sections contain 5000
commodity categories. The 6 digits that can be broken down into three parts. The first

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two digits identify the chapter in which the goods are classified. The next two digits
identify headings within that chapter. The last two digits identify the subheadings and are
even more specific. The first 6 digits of HS codes are usually the same worldwide.
Theoretically, countries utilize HS codes to classify specific products under the same
section, chapter, heading, and subheading, but in fact, discrepancies in the range of
products and the customs regulations of each national customs authorities can cause
disputes. Countries can add additional numbers for their own purposes, those longer
codes differ among nations. Vietnam and India, for instance, use 8-digit HS codes, while
Japan uses a 9-digit one. China uses a 10-digit HS code, as does the EU, Canada, the US,
and Korea. A 12-digit HS code is used by Turkey.
1.2. Harmonized System in Vietnam
On 6 March 1998, Vietnam became a member of the Harmonized System by president
th

No. 49 / QD - CTN in the year of 1998. And on 1 January 2000, Vietnam approved the
st

Convention.
The ASEAN Harmonized Tariff Nomenclature is the sole source of Vietnam's eight-digit
HS nomenclature, which is used to classify tariffs (AHTN). Both Vietnamese and English
are used for tariff nomenclature in Vietnam.
Vietnam's nomenclature is divided into 97 chapters and 21 sections (in which chapter 77
is used in the possible future).
As was previously mentioned, the HS code used in customs declarations in Vietnam is the
one that is listed in the most recent version of Vietnam's Nomenclature of Exports and
Imports.
The HS code in Vietnam includes eight digits. The first two digits identify the chapter in
which the goods are classified. The next two digits identify headings within that chapter.
The fifth and sixth digits identify the subheadings. Finally, the last two digits indicate the
precise categorization in Vietnam’s export and import nomenclature.

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Figure 1: Structure of an eight digits HS code

1.3. HS convention that VN participates in
The International Convention on the Harmonized Commodity Description and Coding
System controlled The Harmonized System. It was approved in June 1983 and began to
take effect on January 1 ,1988.
st

The target of the HS Convention is that harmonizing the description, classification, and
coding of items in international trade will promote trade and information exchange.
Customs duties and statistics on international trade are gathered using the HS.
Governments, international organizations, and the private sector all use it extensively for
a variety of other things, including taxes, trade policies, controlling restricted goods,
checking rules of origin, freight tariffs, monitoring prices, controlling quotas, and
researching the economic situation.
In 1993, Vietnam took part in the HS Convention on July 1st, however, until 6th March
1998 that decision No. 49/QD-CTN issued by the President of Vietnam acknowledged it.
Therefore, the HS Convention began to take effect in Vietnam on January 1 st, 2000. This
Convention currently applies to the substances that have occurred in 1992, 1996, 2007,
2012, and 2017.
1.4. Review the six GIR applications
General Interpretative Rules (GIR) are a set of six classification rules. These regulations
ensure that the legality of the Harmonized Commodity Description and Coding System

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(HS) for the right classification of goods is interpreted consistently. Rules must be
reviewed in order, if rule 1 is not applicable, the next rule will be applied. Order of
review of rules: Rules 1, 2(a), 2(b), 3(a), 3(b), 3(c), 4. In particular, rules 5 and 6 apply
separately.
Rule 1:
Most commodities are categorized under Rule 1. It indicates that the terms of the
headings and the relevant section or chapter notes serve as the primary determinants of
classification.
Rule 2:

(a) refers to the classification of products that are unfinished or incomplete but yet

possess the basic qualities of a finished or full product.
(b) stipulates that any headings pertaining to a specific material or substance must also be
applied to mixtures and combinations made up of that substance. Rule 3 is applicable
when commodities made up of many materials can be classified under two or more
headings.
Rule 3:
Rule 3 is accepted when the goods are categorized under two or more headings. Rule 3's
points (a), (b), and (c) must be applied in that order.
(a) indicates that the heading with the most detailed description should be used.
(b) refers to the categorization of mixtures or sets in light of the substance or element that
gives them their fundamental characteristics.
(c) is utilized when the commodities cannot be categorized using 3(a) or (b). The heading
that follows last in numerical order among those that equally merit consideration will be
used to classify such items.
Rule 4:
Rarely used, usually in relation to new technologies. According to Rule 4, the items must
be categorized under the heading that corresponds to the goods that they are most similar
to.

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Rule 5:
(a) is acceptable to the grouping of cases and containers that are specifically designed or
fitted to hold a single item or group of items.
(b) shows the classification of the packaging materials included with packaged goods.

Rule 6:
Following the determination of the heading, Rule 6 is applicable. It stipulates that the
category of commodities in the subheadings of a heading will be defined according to the
conditions of those subheadings and any relevant subheading notes.

CHAP 2: ANALYSIS OF LONGANS AND GASOLINE “OF RON
90 AND ABOVE, BUT BELOW RON 97” AND THE PROCESS OF
HS CODE DETERMINATION
2.1. How to apply GIRs
In this chapter, our group adopted textbook knowledge and the instructor's class lectures
to determine the HS code of exported fruits, namely longans, and goods under HS code
2710. To classify goods, we methodically applied theories based on the General
Interpretative Rules (GIR). The diagram below depicts the specific process of
determining the HS code using the six rules that we followed. Rules that are not used are
ignored by default.

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Figure 2: Diagram of applying GIRs to determine HS code

Understanding the nature of the goods is a prerequisite according to these rules, and the
rules will be applied in order from rule 1 to 5 to determine the first 4 digits of the 8-digit
HS code. If any of the rules are not satisfied, the next rule in the sequence will be used
until the first four digits are determined; the following rules will obviously be ignored.
Rule 6 is compulsory and must be followed when determining the HS code for any
commodity. The last 4 digits will be determined based on rule 6. After completing all
eight digits, our group must decide whether to choose the HS code.

Furthermore, the HS code search tool on the official website of Vietnam Customs
( and the Vietnam Import and Export Tariff of 2022
(shorturl.at/bpUV6) are two simple, effective, and efficient methods that our team has
used in the process of searching for HS codes, as well as recheck whether the selected HS
codes are correct according to customs regulations.

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2.2. Export Longans
2.2.1. Overview of Longans
Longans's scientific name is Dimocarpus Longans (Vietnamese name is Dragon Eye).
This is a typical fruit of the tropics and subtropics, widely grown in Vietnam, South
China, and Indonesia, etc. Longans is a close relative of lychee, but smaller (about 3
centimeters).
The longans shell has a light yellow color and is thin, so that it can be easily peeled by
hand. Inside is a layer of translucent longans rice that wraps the jet-black seeds. Longans
seeds have no nutritional value and have an intense bitter taste, making them inedible.

Picture 1: Hung Yen longans

This is the most popular type of longans in Vietnam, originating from Hung Yen. The
name "longans cage" comes from the fact that farmers use bamboo cages to cover the
bunch of longans to avoid birds and bats. Hung Yen longans has large fruit, and thick
yellow skin, quite different from other varieties of longans. The taste is very sweet, the
longans rice is thick and the seeds are small.

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Longans is a fruit that brings many health benefits to humans. For example, preventing
anemia and increasing awareness, boosting immunity, and good for the nervous system.
According to some reports, eating longans will help the body absorb iron—a major
substance of red blood cells in the blood. Thereby reducing the risk of anemia and
increasing memory ability and alertness. The high content of vitamin C in the longans
helps to strengthen the resistance against common colds. And the vitamin B in longans
helps the nerves relax, reducing stress and fatigue. It also helps to treat neurasthenia,
insomnia, and depression. In addition, consuming longans with a suitable quality can
bring good benefits to the heart. Longans contains a lot of potassium to help stabilize
blood pressure, reduce cholesterol in the blood, and reduce cardiovascular diseases to
help us have a healthy heart.
Currently, Vietnamese longans are exported to many countries around the world, but most
of them are in China and the US market. In the first half of 2022, Vietnam's longans
export value dropped sharply compared to the same period last year, reaching only
550,000 USD. Vietnam's main export market is China, estimated at only 138,000 USD
compared to 4,300000 USD in 2021 (hvnclc.vn, 2022). In addition, China is applying
strict measures on imported fresh fruit, so Vietnam faces many difficulties when
exporting.
Besides, the data of longans exports from Vietnam to international markets such as
Australia, UAE, and the US,... all decreased sharply compared to the same period last
year. In the first two quarters of 2022, the export value of longans to the US reached
70,000 USD, down 70%. As for Australia and the UAE, the export value decreased by
60%, at 150,000 USD and 68,000 USD respectively (hvnclc.vn, 2022).
It can be seen that the export value of longans has been on a downward trend in recent
years. There are many reasons for this, but it is mainly due to the high cost, which
reduces the competitiveness of the product. Vietnamese longans exports are mostly thinskinned varieties. Leading to export by sea will make the fruit easily perishable.

Therefore, transportation by air is the best solution, however, the product's

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competitiveness is also significantly reduced compared to competitors, as well as
becoming less attractive than substitutes.
3500000
3000000

3000000

2500000

USD

2000000
2021
2022

1500000
1000000
607000

728000

500000

304000
65000

34000

125000

26000

257000
234000
163000
130000

0
January

February

March

April

May

June

Figure 3: The situation of Vietnam's longans export, in the first 6 months of 2022 compared to the same
period in 2021 (USD) (hvnclc.vn, 2022)

2.2.2. Analysis of how to determine HS code
The following are the steps required to determine and draw conclusions about the HS
code of fresh longans:
Step 1: Type “longans” in the search box
Currently, the HS code of this product is still unknown, so we have downloaded the 2022
Import and Export Tariff for reference and will take note to determine its digits type.
Then use the keyword "Longans" to locate this item in the tariff nomenclature. Here is
some basic information about this product:


The product's full name: longans (fresh)



Produced: Hung Yen province, Viet Nam



Rich nutrition: In 100g longans include 0.03mg of vitamin B1, 0.14mg of vitamin
B2, 58mg of vitamin C, 0.9g of protein, 10.9g of carbohydrates, 0.1g of lipids,
1.0g of fiber, 21mg of can xi, 0.4mg of iron,...

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After learning some background information, my team moved on to the important second
step, which is to use the six GIRs learned to determine its HS code.
Step 2: Determine the HS code for “longans" products by following GIRs

Chapter: Apply rule 1: "Notes and Chapter Identifiers"
Firstly, it is necessary to determine the first two digits of the HS code. We use the import
and export nomenclature 2022 to identify the chapter and title of the product. Sections
include Chapters within the Nomenclature, which were designed to gather together a
variety of commodities with the same type, function, composition, effect, purpose, or
usage. Chapters are collections of commodities that are more closely related and include
more thorough information. A two-digit code (from 01 to 99) is used to identify the
Chapter to which specific commodities are categorized.
After a bit of searching, we found a suitable result for the keyword “longans”. Our team
discovered longans fulfill statements in "Chapter 8 - Edible fruits and nuts, peel of citrus
fruit or melons." As a result, we can deduce that the first two digits are 08.
- Section 2: Vegetable products:
In this section, the term “pellets” means products that are bound by direct
compression or by the addition of a binder in a content not exceeding 3% by
weight.
- Chapter 8: Edible fruits and nuts, peel of citrus fruit or melons:
1. This Chapter does not cover nuts or inedible fruit.
2. Chilled fruit and nuts must be classified in the same heading as fresh fruit and
nuts.
3. The dried fruits or seeds of this Chapter may be partially rehydrated or treated
for the following purposes:
(a) Advanced storage or stabilization (e.g., moderate heat treatment, with sulfur, by
the addition of sorbic acid or potassium sorbate),
(b) Improve or maintain their appearance (for example, by adding vegetable oil or
small amounts of glucose syrup), provided they retain the character of dried fruit
and nuts.

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Figure 4: Import and Export Tariff 2022

Heading: Apply rule 1: "Notes and Chapter Identifiers"
Next, to find the heading for the product (which are the third and fourth digits), we
continuously use the Import and Export Tariff 2022 and rule 1. Similarly, chapters
include headings, which are a group of more closely related commodities that are
redefined by double digits. These Group digits range from 01 to 100, with 100
represented as 00.
There are 14 headings (from 01 to 14) for the vegetarian products category. We
discovered that heading 10 (which is "other fruit, fresh") is the most appropriate based on
the product's "fresh" attribute after reading the captions of each heading in sequence. The
description of the heading 08.10 is fresh fruit, so the exported longans is consistent with
this title.
As we already identified the chapter and heading (the first 4 digits) of the product, our
group will ignore rules 3, 4, 5, and go straight to rule 6.
Sub-heading and tariff line: Apply rule 6: “Explanatory notes"

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Figure 5: Import and Export Tariff 2022

We apply rule 6 to classify products suitable for the content of each subheading. The
classification of goods must be done by following the content of each subheading and the
notes in the subheading. Heading 08.10 includes eight sub-headings as of the Import and
Export tariff 2022 (which are 10, 20, 30, 40, 50, 60, 70, and 90). Because there is no

adequate description for longans in subheadings 10 to 70, longans will be classified as
"other" in subheading 90. As a result, the first six digits of fresh longanss are 081090.
For tariff line, we immediately see “longans” at tariff line 10 below the sub-heading. So
our team determined the complete HS code for “longans" is 08.10.90.10.
Step 3: Recheck the HS code
We use the website General Department of Customs to recheck the results. After a few
operations, it shows that the HS code is similar to the result we have determined when
using the import and export tariff.

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Figure 6: General Department of Customs

Finally, we dictate HS code of fresh longans as below:
Chapter

08

Heading

0810

Subheading

081090

Tariff line

08109010
Table 1: HS code of longans

2.3. Goods under HS 2710
2.3.1. Overview of Gasoline “Of RON 90 and above, but below RON 97”
The group has chosen HS code 2710 for “Petroleum oils and oils obtained from
bituminous minerals, other than crude; preparations not elsewhere specified or included,
containing by weight 70% or more of petroleum oils or of oils obtained from bituminous
minerals, these oils being the basic constituents of the preparations; waste oils” for the
import section and found that Gasoline “Of RON 90 and above, but below RON 97” is a
heavily imported item. Therefore, our group chose Gasoline “Of RON 90 and above, but
below RON 97” as an imported product.
Petroleum is the source of gasoline, a flammable liquid that powers most internal
combustion engines. The three most popular types of gasoline on the market right now
are 92, 95, and biofuel E5.


Gasoline 92 has an octane rating of 92 and is often referred to as gasoline A92 or
RON 92. Gasoline 92 has a compression ratio of less than 9.5:1 and is green in
color. It also has a distinctive smell.

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

The octane number for gasoline 95 is 95, sometimes referred to as gasoline A95 or

RON 95. Gasoline has a compression ratio of over 9.5:1 and an earthy yellow
color, among other physical properties. It also smells distinctively.

Picture 2: RON 95 and RON 92

In the first nine months of 2022, Vietnam imported more than 6.5 million tons of
petroleum of all kinds, worth US$6.8 billion, up 22.7% in volume and 131.8% in
turnover over the same period last year. .
According to statistics of the General Department of Customs, in September 2022, the
whole country imported 627,652 tons of petrol and oil, worth more than 616 million
USD, up 34.8% in volume and 27.8% in value compared to that of the General
Department of Customs. August. Accumulated in the first 9 months of the year, the whole
country imported more than 6.5 million tons of petrol and oil of all kinds, worth US$6.8
billion, up 22.7% in volume and 131.8% in value compared to the previous year. with the
same period.

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In the third quarter of 2022, there was a situation where key traders sharply reduced the
amount of imported petrol and oil. Statistics show that, in the third quarter of 2022 (to
September 20, 2022), import volume decreased by about 40% for gasoline, about 35% for
DO oil, compared to the second quarter of 2022.
Although there was a local shortage of gasoline at some gas stations connected to the
distribution system of some key traders, business activities were interrupted recently, but
the petroleum inventories of enterprises still met the demand. meet the domestic demand
for petroleum. Currently, inventories of a number of major petroleum businesses are as
follows: Petrolimex's inventory as of October 8 is about 489,000 m3 (including 208,000

m3 of gasoline and 280,000 m3 of oil); Pvoil has about 230,000 m3 left; Military
Petroleum Company has about 19,000 m3 left; Saigon Petro has about 11,000 m3 left;
Petimex Dong Thap has about 45,000 m3 left; Thanh Le has about 60,000 m3 left, etc.
2.3.2. Analysis how to determine HS code
The Longans’s HS code determined technique is used in a manner similar to this to
identify the HS code for “Gasoline Of RON 90 and above, but below RON 97”. The third
rule out of the six we studied in class is the most appropriate; the details of the entire
process are provided below.
Step 1: Define Chapter
Apply rule 1: "Notes and Chapter Identifiers"
Section 5 (mineral products) defines the concepts, and chapter 27 goes into great
detail of which our group is looking for. We discovered that the product matches the
description and makes no specific claims. Properly, the first two digits that represent
chapter are 27.

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Figure 7: Import and Export Tariff 2022

However, relying on the given title of section and chapter only allowed my team to
position it in a general sense, namely, we determined that the chapter number is 27 but it
do not satisfy the criteria for Heading. So we also count on more specific grouping to get
specific HS codes, so my team decided to move to the next rule.

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Step 2: Define Heading
Apply rule 2:
Rule 2a: Incomplete or unfinised articles – Articles presented unassembled or
disassembled
Since rule 2a is used to classify incomplete products, it is reasonable to exclude it from
the code determination process. As gasoline of RON 90 and above, but below RON 97 is
already ready for commercial sale to vehicles that use this gasoline. Section (III) rule 2a,
on the other hand, states that "in view of the scope of the headings of sections I to VI, this
part of the rules does not normally apply to goods of these sections." Hence, the product
belongs to section V cannot use rule 2a to be identified.
Rule 2b: Mixtures and combinations of materials or substance
The rule of 2 and 3 is more specifically stated in the footnote to rule 2b, which states that
mixtures and compounds of materials or substances, as well as goods made of two or
more materials or substances that can be easily distinguished as belonging to two or more
different groups at first glance, must be classified. Rule 2b states that a title refers to a
specific material or substance that is a mixture of that substance and another substance.
Therefore, based on the aforementioned theory, my group's product gasoline “of RON 90
and above, but below RON 97” do not satisfy the requirements because it is a product
with numerous ingredients. It makes perfect sense to utilize rule number 3 because the
ingredients are so varied.
Apply rule 3: items appear to be divided into several categories at first glance
Rule 3a: Goods are classified into groups based on specific descriptions, with the most
basic characteristics
Because gasoline "of RON 90 and above, but below RON 97" is a mixed product with
many ingredients, this classification is inapplicable. According to Rule 3a, the group with
the most specific description takes precedence over the group with the most general
description. However, because its constituents form an integrated whole rather than a
product of parts made of different substances, this product cannot be determined based on

such an order of preference.

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Rule 3b: Mixed goods made of different materials or goods made up of different
components, as well as goods in retail sets: They are classified based on the materials or
components that make up their basic characteristics.
Similarly, separate footnotes in rule three indicate that if the same item is indicated in
more than one group, the group with the most specific description will take precedence
over those with a general description. These separate footnotes feel acceptable after
carefully reading section 3(b) and the subheading comments of rules 4 and 5 (Figure ...).

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