CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8421 FOR CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 842123 FOR FILTERING OR PURIFYING MACHINERY AND APPARATUS FOR LIQUIDS
TARIC CODE 8421230090 FOR OIL OR PETROL FILTERS FOR INTERNAL COMBUSTION ENGINES; OTHER THAN FOR USE IN CIVIL AIRCRAFT
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 8421 NOTE 3