CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8504: ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 850431: OTHER TRANSFORMERS; HAVING A POWER HANDLING CAPACITY NOT EXCEEDING 1kVA CN CODE 85043180: OTHER THAN MEASURING TRANSFORMERS. TARIC CODE 8504318090: OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (1) TO HEADING 8504