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 7323 - TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF IRON OR STEEL
GIR 3 (B) HAS BEEN USED AS THE STEEL IS THE ESSENTIAL CHARACTER
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 7323 99 - OTHER THAN IRON OR STEEL WOOL;POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE: OTHER THAN OF CAST IRON, OF STAINLESS STEEL OR OF IRON OR STEEL ENAMELLED
TARIC 73239900 10 - IRONING BOARDS, INCLUDING SLEEVE BOARDS, WHETHER OR NOT FREE STANDING, AND LEGS, TOPS AND IRON RESTS THEREOF
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 3 TO SECTION XV
NOTE 1 (D) TO CHAPTER 72