CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 9401 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF:
GIR 2A HAS BEEN USED AS THE PRODUCT IS UNASSEMBLED
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING
GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUBHEADING LEVEL 940169 OTHER SEATS WITH WOODEN FRAMES; OTHER THAN UPHOLSTERED.
ALSO CLASSIFIED IN ACCORDANCE WITH HSEN NOTE TO HEADING 9401 REFERS