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 8533 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 853340 OTHER VARIABLE RESISTORS, INCLUDING RHEOSTATS AND POTENTIOMETERS
CN CODE 85334010 FOR A POWER HANDLING CAPACITY NOT EXCEEDING 20 W
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSENs) NOTE (A) TO HEADING 8533