CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7307: TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 7307 23: OTHER, OF STAINLESS STEEL (OTHER THAN CAST); BUTT WELDING FITTINGS.
CN CODE 7307 23 10: ELBOWS AND BENDS.
TARIC CODE 7307 23 10 90: OTHER THAN FOR USE IN CERTAIN TYPES OF AIRCRAFT.