HANDLE ASSEMBLY SPECIFICALLY DESIGNED AND MANUFACTURED FOR INSTALLATION WITHIN A MOTOR VEHICLE. THE HANDLES ARE USED IN THE CAR CAB TO ASSIST THE PASSENGER GETTING IN AND OUT OF THE VEHICLE. THE PRODUCT IS MADE FROM MOULDED PLASTIC WITH A METAL INSERT TO INCREASE THE STRENGTH OF THE PRODUCT. THE PLASTIC IS THE MAIN MATERIAL AND THE METAL IS SUBSIDIARY.

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 3926 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392630 FITTINGS FOR FURNITURE, COACHWORK OR THE LIKE. ALSO CLASSIFIED IN ACCORDANCE WITH:- SECTION XVI NOTE 1(G). CHAPTER 39 NOTE 1. HSEN (2) TO HEADING 3926.