CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3809 FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYESTUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED.
GIR 3(C) HAS BEEN USED AS THE THE PRODUCT IS FOR BOTH SUEDE LEATHER AND TEXTILE FOOTWEAR. THESE PROPERTIES ARE CONSIDERED TO BE OF EQUAL MERIT AND THEREFORE THE GOODS HAVE BEEN CLASSIFIED TO THE CODE THAT APPEARS LAST IN NUMERICAL ORDER WITHIN THE HEADING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 380993 OTHER, OF A KIND USED IN THE LEATHER OR LIKE INDUSTRIES.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS)
HSENS TO HEADING 3809 SECOND PARAGRAPH PAGE VI-3809-1 REFERS.