CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF THE GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE;
THE TEXT OF CODES 3926, 3926 90;
THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3926;
NOTE 1 (g) and NOTE (C) TO SECTION XV1, AND GENERAL NOTE (1) (A) (b) TO SECTION XVI.