For legal purposes, the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and, mutatis mutandis , to the above Rules, on the understanding that only tariff items at the same level are comparable. For the purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. Unless the context otherwise requires, the provisions of Rule 6 of the General Rules for the Interpretation of the Harmonized System shall apply, mutatis mutandis , to the classification numbers within any one tariff item. Except where the context otherwise requires, ores and concentrates made up of more than one mineralogical species are to be classified in heading Nos. In the area of metal ores and concentrates, the criterion of essential character based on weight is the most appropriate.
Most concentrates contain more than one mineralogical species.
Shipments of metal ores and concentrates consisting of different materials or made up of different components are accompanied with documents which show the value and the weight of the shipment and the proportion of each of the metals contained in the ores and concentrates. The recommended method for determining the essential character of metal ores and concentrates is based on the weight of each metal contained in the ores and concentrates, with the metal comprising the greatest weight determining the heading, sub-heading and tariff item within Chapter 26 for the entire shipment. This is the most stable and consistent method. However, the value of the individual metals is not an appropriate basis as market value fluctuates with market conditions and is not consistent. Once the heading, sub-heading and tariff item have been determined by the application of the above guidelines, each of the metals identified on the documentation must be accounted for on a separate line for statistical purposes on Form B 3, Canada Customs Coding Form .