CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF GIR 1 TERMS OF HEADING 7212 FLAT ROLLED PRODUCTS OF IRON OR NON ALLOY STEEL OF A WIDTH OF LESS THAN 600MM, CLAD, PLATED OR COATED AND GIR 6 SUB HEADING 721210 PLATED OR COATED WITH TIN. TARIC CODE 7212109090 OF A WIDTH LESS THAN 500MM.