GRAVITY GUTTERS. MADE OF DIE CAST LM6 GRADE ALUMINIUM. IT IS USED FOR RAINWATER SYSTEMS, BY CARRYING THE RAINWATER FROM THE ROOF OF BUILDINGS TO DOWNPIPES. IT IS IMPORTED AS OPEN SECTION GUTTERS.

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 7616 - OTHER ARTICLES OF ALUMINIUM GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 7616 99 - OTHER THAN NAILS, TACKS, STAPLES (OTHER THAN THOSE OF HEADING 8305), SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER PINS, WASHERS AND SIMILAR ARTICLES: OTHER THAN CLOTH, GRILL, NETTING AND FENCING, OF ALUMINIUM WIRE CN CODE 761699 10 - CAST TARIC 76169910 99 - OTHER THAN ELSEWHERE SPECIFIED IN THIS COMMODITY CODE ALSO CLASSIFIED IN ACCORDANCE WITH THE HSENS TO HEADING 7616. INTER ALIA THE HSEN TO HEADING 7325 "GUTTERS" REFERS.