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 7307 - TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730792 - THREADED ELBOWS, BENDS AND SLEEVES.
CN CODE 730792 10 - SLEEVES.
TARIC CODE 73079210 90 - OTHER.
ALSO CLASSIFIED IN ACCORDANCE WITH:
SECTION XVI NOTE 2 (a) REFERS.
THE HSEN'S TO HEADING 7307 REFERS.