THIS AIRCRAFT BACK AND SEAT DIAPHRAGM IS CLASSIFIED TO COMMODITY CODE 94019010 FOR PARTS OF SEATS OF A KIND USED FOR AIRCRAFT, IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETIVE RULES
GIR 1 HAS BEEN USED TO CLASSIFY THE SEAT DIAPHRAGM BY THE TERMS OF THE HEADING
GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL.
NOTE 1 (S) TO SECTION XI TEXTILES AND TEXILE ARTICLES STATES
THE SECTION DOES NOT COVER: ARTICLES OF CHAPTER 94
GENERAL EXPLANATORY NOTES TO CHAPTER 94 - PARTS
THIS CHAPTER ONLY COVERS PARTS, WHETHER OR NOT IN THE ROUGH, OF THE GOODS OF HEADINGS 94.01 TO 94.03 AND 94.05, WHEN IDENTIFIABLE BY THEIR SHAPE OR OTHER SPECIFIC FEATURES AS PARTS DESIGNED SOLELY OR PRINCIPALLY FOR AN ARTICLE OF THOSE HEADINGS. THEY ARE CLASSIFIED IN THIS CHAPTER WHEN NOT MORE SPECIFICALLY COVERED ELSEWHERE.
HS EXPLANATORY NOTES TO HEADING 94.01 - PARTS
THE HEADING ALSO COVERS IDENTIFIABLE PARTS OF CHAIRS OR OTHER SEATS, SUCH AS BACKS, BOTTOMS AND ARM RESTS, AND SPIRAL SPRINGS ASSEMBLED FOR SEAT UPHOLSTERY.