THE PRODUCT IS CLASSIFIED TO COMMODITY CODE 8907100000 IN ACCORDANCE WITH THE FOLLOWING :
GENERAL INTERPRETATIVE RULES (GIRs)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 89.07. - OTHER FLOATING STRUCTURES.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. - 8907.10
HARMONISED SYSTEM EXPLANATORY NOTES (HSENs)
THE HSENs TO HEADING 89.07 - NOTE (10) STATES :
THIS HEADING COVERS : - "RAFTS OF ALL KINDS INCLUDING FLOATING CRAFT OF A CIRCULAR SHAPE, WHICH INFLATE AUTOMATICALLY ON CONTACT WITH THE SEA, FOR CARRYING SHIPWRECKED PERSONS."