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 8545 - CARBON ELECTRODES, CARBON BRUSHES, LAMP CARBONS, BATTERY CARBONS AND OTHER ARTICLES OF GRAPHITE OR OTHER CARBON, WITH OR WITHOUT METAL, OF A KIND USED FOR ELECTRICAL PURPOSES
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 854590 - OTHER THAN ELECTRODES.
CN CODE 85459090 - OTHER THAN HEATING RESISTORS
TARIC CODE 8545909099 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
SECTION NOTE 2 TO SECTION XVI.