CLASSIFICATION IS DETERMINED ACCORDING TO THE GENERAL INTERPRETATION RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8205 - HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS) NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW LAMPS; VICES, CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF, MACHINE TOOLS; ANVILS; PORTABLE FORGES; HAND OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS:
GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 820540 - SCREWDRIVERS.
NOTE 1a TO CHAPTER 82 REFERS