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 4823 - FOR OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES
GIR 3 (B) HAS BEEN USED AS THE CARD IS THE ESSENTIAL CHARACTER
GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL 4823 90 - OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING
CN CODE 482390 85 - OTHER THAN PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES
TARIC 48239085 90 - OTHER THAN GASKETS, WASHERS AND OTHER SEALS, FOR USE IN CIVIL AIRCRAFT