What should you do when classifying a product with two equally valid harmonized headings?

When faced with the classification of a product that falls under two equally valid harmonized headings, the appropriate action is typically to prioritize the heading that appears last in numeric order. The harmonized system is structured such that headings are sequentially numbered, and this numeric ordering helps to ensure consistency in classification across different jurisdictions.

Choosing the heading that occurs last in numeric order is rooted in the principle of specificity in harmonized code classification. When two headings are equally applicable, the more specific heading takes precedence. By selecting the last heading in numeric order, it is often assumed that this heading is more specific or narrower in its description, even if two headings technically cover the product equally. This practice helps to maintain uniformity in trade customs.

The other options lack the specific rationale connected to harmonized system rules and may lead to inconsistencies in classification. Utilizing common usage or alphabetical order does not align with the structured approach of the harmonized system and could lead to confusion. Similarly, the duty rate does not determine the proper classification but rather the nature and specifics of the product itself.