What Order Does the Classification Followwhen There Are Two Possible

What order does the classification followwhen there are two possible classifications for goods?

A) The latest heading that occurs in the schedule; essential character of the goods; their relative specificity
B) Essential character of the goods; relative specificity; the latest heading that occurs in the schedule
C) Relative specificity; the latest heading that occurs in the schedule; essential character of the goods
D) Relative specificity; essential character of the goods; the latest heading that occurs in the schedule