Mixtures and Combinations — GRI 2(b)
GRI 2(b) provides that any reference in a heading to a material or substance includes a reference to mixtures or combinations of that material with other materials or substances. When GRI 2(b) extends coverage to two or more headings simultaneously — because the good contains multiple materials each covered by a different heading — GRI 3 must be applied to determine which heading governs.
In Detail
GRI 2(b) operates as an extension rule. It broadens the scope of headings that would otherwise cover only pure materials or substances to also cover goods that contain those materials mixed with others. A heading covering “rubber” is extended by GRI 2(b) to cover goods made of a rubber-plastic mixture. A heading covering “wood” is extended to cover wood-fiber composites. But when this extension results in two headings potentially applying — one for the rubber component and one for the plastic component — GRI 3 is triggered to resolve the competition.
The distinction between “mixtures” and “combinations” matters in application. Mixtures are intermingled materials — a fiber blend, a chemical compound, an alloy. Combinations are physically distinct components presented together — a hardware kit with metal screws and plastic anchors. GRI 2(b) applies to both, extending heading coverage to goods containing the described material in either form. In each case, if multiple headings are extended, GRI 3 governs which heading controls.
GRI 2(b) cannot be used to classify a mixture under a heading for a material not present in the mixture. The rule extends existing coverage — it does not create new coverage. A mixture of steel and aluminum extends the coverage of both the steel heading and the aluminum heading, but not the heading for a material absent from the mixture. This constraint is frequently overlooked in practice, particularly in chemical and textile classifications where headings are broadly worded.
Classification Significance
Importers who classify mixture goods without applying GRI 2(b) risk mis-selecting a heading based on the predominant material alone, without recognizing that competing headings have been extended and that GRI 3 is required. Skipping this GRI 2(b) → GRI 3 sequence is a common classification error in chemical, textile, and composite material imports — and a common finding in CBP focused assessments.
How Kanon Handles This
Kanon detects mixture and combination goods through its product attribute model and applies GRI 2(b) as part of its heading analysis. When GRI 2(b) extends coverage to multiple headings, the GRI 3 analysis is triggered automatically. The full GRI 2(b) → GRI 3 reasoning sequence is documented in the Classification Support Package.