THIS HIGH DENSITY POLYMER ROLLER IS CLASSIFIED TO COMMODITY CODE 8431390000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR):
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8431.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION XVI NOTES:
2. SUBJECT TO NOTE 1 TO THIS SECTION, NOTE 1 TO CHAPTER 84 AND NOTE 1 TO CHAPTER 85, PARTS OF MACHINES (NOT BEING PARTS OF THE ARTICLES OF HEADING 8484, 8544, 8545, 8546 OR 8547) ARE TO BE CLASSIFIED ACCORDING TO THE FOLLOWING RULES:
(A) PARTS WHICH ARE GOODS INCLUDED IN ANY OF THE HEADINGS OF CHAPTER 84 OR 85 (OTHER THAN HEADINGS 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 AND 8548) ARE IN ALL CASES TO BE CLASSIFIED IN THEIR RESPECTIVE HEADINGS.
HARMONISED SYSTEM EXPLANATORY NOTES:
HSEN TO HEADING 8431; PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINERY OF HEADINGS 8425 TO 8430. THIS INCLUDES PARTS OF CONVEYORS WHICH ARE MACHINERY OF HEADING 8428.