STEERING COLUMNS WHICH ATTACH TO THE STEERING WHEEL. THE PRODUCTS ARE MADE OF METAL AND PLASTIC AND ARE COMPOSED OF BRACKETS. THEY ARE LOCATED BEHIND THE STEERING WHEEL IN FRONT OF THE DASHBOARD INSIDE THE VEHICLE. THE PART IS CONFIRMED AS BEING AUTHORISED FOR INDUSTRIAL ASSEMBLY UNDER END USE.

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 8708 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS NOS. 87.01 TO 87.05. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870894 - STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES. CN CODE 87089420- FOR THE INDUSTRIAL ASSEMBLY OF VEHICLES OF HEADING 8703; VEHICLES OF HEADING 8704 WITH EITHER A COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) OF A CYLINDER CAPACITY NOT EXCEEDING 2 500 cm3 OR WITH A SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 2 800 cm3 VEHICLES OF HEADING 8705 ALSO CLASSIFIED IN ACCORDANCE WITH :- SECTION XVII GENERAL NOTE (III) (A) (2) CHAPTER 87, GENERAL CHAPTER NOTE - FINAL PARAGRAPH. HSEN NOTE (L) TO HEADING 87.08.