CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 5209 FOR WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2
CN CODE .52094200 FOR OF YARNS OF DIFFERENT COLOURS DENIM.
ALSO CLASSIFIED IN ACCORDANCE WITH HSENS TO 52
CHAPTER 52 SUBHEADING NOTE 1. FOR THE PURPOSES OF SUBHEADINGS 5209 42 AND 5211 42, THE EXPRESSION 'DENIM' MEANS FABRICS OF YARNS OF DIFFERENT COLOURS, OF 3-THREAD OR 4-THREAD TWILL, INCLUDING BROKEN TWILL, WARP FACED, THE WARP YARNS OF WHICH ARE OF ONE AND THE SAME COLOUR AND THE WEFT YARNS OF WHICH ARE UNBLEACHED, BLEACHED, DYED GREY OR COLOURED A LIGHTER SHADE OF THE COLOUR OF THE WARP YARNS.