CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETIVE RULES (GIR)S
GIR 1 HAS BEEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7323, TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF OF IRON OR STEEL.
GIR 3(C) HAS BEEN USED AS IT CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE CLASSIFIED TO LAST IN NUMERICAL ORDER IN THE TARIFF TO THE RACK.
GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL, 732393 OF STAINLESS STEEL.
CN CODE 73239390 - OTHER THAN ARTICLES FOR TABLE USE.
TARIC CODE 7323939090 - OTHER THAN IRONING BOARDS, INCLUDING SLEEVE BOARDS, WHETHER OR NOT FREE STANDING, AND LEGS, AND TOPS AND IRON RESTS THEREOF.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
THE HARMONISED SYSTEM EXPANATORY NOTES (HSENS) TO 7323 (A) PARAGRAPH 1 AND 2, TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES.