CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING :-
GENERAL INTERPRETATIVE RULES (GIRs)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8537 - BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING 8535 OR 8536, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS, OTHER THAN SWITCHING APPARATUS OF HEADING 8517
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 853710 :- FOR A VOLTAGE NOT EXCEEDING 1000 VOLTS.
CN CODE - 85371099 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING
TARIC CODE - 8537109999 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING.
ALSO CLASSIFIED IN ACCORDANCE WITH HSEN GENERAL NOTES TO HEADING 8537.