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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 9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL- 950639 - GOLF CLUBS AND OTHER GOLF EQUIPMENT- OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING CN CODE 95063990- OTHER THAN PARTS OF GOLF CLUBS. ALSO CLASSIFIED IN ACCORDANCE WITH HSEN'S GENERAL NOTES AND NOTE B(3) TO HEADING 9506 IN THE HSENS