STEEL BARS, OF A KIND FOR REINFORCING CONCRETE. OF NON-ALLOY STEEL (AS DEFINED BY NOTE 1 (f) TO CHAPTER 72 IN THE TARIFF). CONTAINS BY WEIGHT LESS THAN 0.25% OF CARBON. NOT RECTANGULAR (OTHER THAN SQUARE) CROSS SECTION. NOT CONTAINING INDENTATIONS, RIBS, GROOVES OR OTHER DEFORMATIONS PRODUCED DURING THE ROLLING PROCESS OR TWISTED AFTER ROLLING. NOT FORGED. NOT FUTHER WORKED THAN HOT-ROLLED, HOT-DRAWN OR HOT-EXTRUDED.

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 7214 - OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL, NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, HOT-DRAWN OR HOT-EXTRUDED, BUT INCLUDING THOSE TWISTED AFTER ROLLING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 721499 - OTHER, CONTAINING BY WEIGHT LESS THAN 0.25% OF CARBON. CN CODE 72149910 - OF A TYPE USED FOR CONCRETE REINFORCEMENT. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 72 NOTE 1 (f) REFERS. THE HSEN'S TO HEADING 7214 REFERS.