THE TOWER INTERNALS ARE MADE FROM WELDABLE SHEET METAL AND ARE USED TO SUPPORT/SEPARATE THE BEDS/SHEETS IN DISRIBUTION TOWERS TO ASSIST WITH THE PuRIFYING, AND FILTERING OF GASES OR LIQUIDS. THE PRODUCT IS PURELY FOR USE WITHIN THESE MACHINES, AND ARE INTEGRAL PARTS TO THE MACHINE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8421, WHICH INCLUDES FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 842199, WHICH INCLUDES PARTS, OTHER THAN OF CENTRIFUGAL DRYERS.