THIS NOVELTY DRINKING STRAW SYSTEM IS CLASSIFIED TO COMMODITY CODE 3917290099 IN ACCORDANCE WITH THE FOLLOWING:
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3917.
GIR3B HAS BEEN USED TO CLASSIFY THIS SET AS EACH ITEM IS CLASSIFIABLE UNDER SEPARATE SUBHEADINGS BUT THEY ARE PUT TOGETHER TO CARRY OUT A SPECIFIC ACTIVITY, I.E. DRINKING THROUGH STRAWS. THE SET HAS BEEN CLASSIFIED TO THE RIGID PLASTIC STRAWS BECAUSE THIS GIVES THE ESSENTIAL CHARACTER.
GIR5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION AND CHAPTER NOTES
NOTE 8 FIRST PARAGRAH TO CHAPTER 39
FOR THE PURPOSES OF HEADING 3917, THE EXPRESSION 'TUBES, PIPES AND HOSES' MEANS HOLLOW PRODUCTS, WHETHER SEMI-MANUFACTURED OR FINISHED PRODUCTS, OF A KIND GENERALLY USED FOR CONVEYING, CONDUCTING OR DISTRIBUTING GASES OR LIQUIDS (FOR EXAMPLE, RIBBED GARDEN HOSE, PERFORATED TUBES). THIS EXPRESSION ALSO INCLUDES SAUSAGE CASINGS AND OTHER LAY-FLAT TUBING.
HARMONISED SYSTEM EXPLANATORY NOTES
NOTES TO HEADING 3917
SECOND PARAGRAPH. THIS HEADING ALSO INCLUDES FITTINGS OF PLASTICS FOR TUBES, PIPES AND HOSES(FOR EXAMPLE, JOINTS, ELBOWS AND FLANGES).