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 8533 FOR ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 853339 FOR WIREWOUND VARIABLE RESISTORS, INCLUDING RHEOSTATS AND POTENTIOMETERS; OTHER THAN; FOR A POWER HANDLING CAPACITY NOT EXCEEDING 20 W
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 8533