CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8207: INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER OPERATED OR FOR MACHINE TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW-DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL AND ROCK DRILLING OR EARTH-BORING TOOLS.
GIR 3B HAS BEEN USED AS THE DRILL BIT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 820750 TOOLS FOR DRILLING, OTHER THAN FOR ROCK DRILLING.
CN CODE 82075030 WITH WORKING PART OF OTHER MATERIALS; MASONRY DRILLS.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN NOTE (5) TO HEADING 8207