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 9021 - ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 902129 - ARTIFICIAL TEETH AND DENTAL FITTINGS; OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING
ALSO CLASSIFIED IN ACCORDANCE WITH
NOTE 2 (B) TO CHAPTER 90
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 9021 (III) (B) (4)
EC REGULATION 111/2011