CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 7307 TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730792 OTHER THAN ELSEWHERE SPECIFIED; THREADED ELBOWS, BENDS AND SLEEVES
CN CODE 73079290 ELBOWS AND BENDS
TARIC CODE 7307929090 OTHER THAN FOR USE IN CERTAIN TYPES OF AIRCRAFT
ALSO CLASSIFIED IN ACCORDANCE WITH:
NOTE 2(a) TO SECTION XV
HARMONISED SYSTEM EXPLANATORY NOTE TO HEADING 7307