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 5601 - WADDING OF TEXTILE MATERIALS AND ARTICLES THEREOF;
GIR 3B HAS BEEN USED AS THE MIDDLE COTTON WADDING LAYER IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 560121 - WADDING; OTHER ARTICLES OF WADDING: OF COTTON
CN CODE 56012110 - ABSORBENT
ALSO CLASSIFIED IN ACCORDANCE WITH
HSEN 5601 NOTE (A) TO HEADING 5601