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 4205: OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER.
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING: NORMAL PACKING FOR TRANSPORT
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 4205: OTHER, THAN OF A KIND USED IN MACHINERY OR MECHANICAL APPLIANCES OR FOR OTHER TECHNICAL USES.
ALSO CLASSIFIED IN ACCORDANCE WITH:
NOTE 3 (B) TO CHAPTER 42
HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 4205