Where an imported item could be classified under several different provisions of the Harmonized Code,it will generally fall under that provision which describes the item most specifically.

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This is because the Harmonized System (HS) is designed to categorize goods based on their specific characteristics and uses. Therefore, if an item could be classified under different provisions, the HS system will prioritize the most specific classification to ensure accuracy and consistency in trade data.

Where an Imported Item Could Be Classified Under Several Different