ALUMINIUM FOIL DUCTING. THE PRODUCT IS A FLEXIBLE AND COMPRESSIBLE TUBE CONSISTING OF ALUMINIUM FOIL SUPPORTED ON A SPIRAL STEEL WIRE. APPROXIMATE DIAMETER OF THE DUCTING IS 105MM.

THE ALUMINIUM FOIL DUCTING IS CLASSIFIED TO COMMODITY CODE 8307900090 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES GIR 1 HAS BEEN USED TO CLASSIFY THE FOIL DUCTING BY THE TERMS OF HEADING 8307 AND ANY RELEVANT SECTION AND CHAPTER NOTES. GIR 3 (b) THIS RULE RELATES TO MIXTURES, COMPOSITE GOODS CONSISTING OF DIFFERENT MATERIALS, COMPOSITE GOODS CONSISTING OF DIFFERENT COMPONENTS AND GOODS PUT UP IN SETS FOR RETAIL SALE. IN ALL THESE CASES THE GOODS ARE TO BE CLASSIFIED AS IF THEY CONSISTED OF THE MATERIAL OR COMPONENT WHICH GIVES THE ESSENTIAL CHARACTER, INSOFAR AS THIS CRITERION IS APPLICABLE. THE ESSENTIAL CHARACTER OF THE TUBE IS CONSIDERED TO BE GIVEN BY THE ALUMINIUM FOIL COMPONENT. GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL HARMONISED SYSTEM EXPLANATORY NOTES GENERAL CHAPTER NOTE TO CHAPTER 83 WHICH STATES THAT WHEREAS IN CHAPTER 73 TO 76 AND 78 TO 81 ARTICLES ARE CLASSIFIED ACCORDING TO A SPECIFIC METAL, THIS CHAPTER, LIKE CHAPTER 82, COVERS CERTAIN PARTICULAR CLASSES OF GOODS IRRESPECTIVE OF THE BASE METAL OF WHICH THEY ARE COMPOSED.