AN EXHAUST HEAT SHIELD. THIS PART ACTS TO STOP THE HEAT FROM ENTERING THE MAIN BODY OF THE CAR. IT FITS ONTO THE EXHAUST MUFFLER OF THE CHASSIS. IT INSULATES THE HEAT AND PREVENTS IT FROM GETTING INTO THE MAIN BODY OF THE CABIN. THE PART IS FULLY MADE OF STEEL.

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 8708: PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL: 870892 - SILENCERS (MUFFLERS) AND EXHAUST PIPES' PARTS THEREOF. CN CODE 87089299 - PARTS ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTES (i) AND (ii) TO HEADING 8708