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 8215 - SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR TINGS, AND SIMILAR KITCHEN OR TABLEWARE;
GIR 3(B) HAS BEEN USED AS THE STAINLESS STEEL ARTICLES ARE CONSIDERED TO GIVE THE SET ITS ESSENTIAL CHARACTER.
GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 821520 - OTHER SETS OF ASSORTED ARTICLES
CN CODE 85152010 - OF STAINLESS STEEL
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN NOTES TO HEADING 8215 REFER.