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 9401- SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF
GIR 3(B) HAS BEEN USED AS THE SEATS ARE CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 9401 79 - OTHER SEATS, WITH METAL FRAMES: OTHER THAN UPHOLSTERED
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 94.01 AND SUBHEADING EXPLANATORY NOTES SUBHEADINGS 9401.61 AND 9401.71
COMBINED NOMENCLATURE EXPLANATORY NOTES TO HEADINGS 9401 AND 9403 REFERS