CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; BY LEGAL NOTE 1(E) TO CH. 38; BY THE TEXT OF CODES 7112 AND 7112 92 AND BY THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 26.20, EXCLUSION (D), TO HEADING 3815, EXCLUSION (A) AND TO HEADING 7112.