CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 8207 INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACHINE TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK-DRILLING OR EARTH-BORING TOOLS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 820719 ROCK-DRILLING OR EARTH-BORING TOOLS; OTHER, INCLUDING PARTS
CN CODE 82071990 OTHER THAN WITH WORKING PART OF DIAMOND OR AGGLOMERATED DIAMOND
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN EXCLUSION NOTE (g) TO HEADING 8431
HSEN 2ND PARAGRAPH AND NOTE (1) TO HEADING 8207