CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9404, WHICH INCLUDES MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED.
GIR5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 940430 INCLUDES SLEEPING BAGS.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN NOTE (B) (3) TO HEADING 9404