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 8708: PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL: 870892 - SILENCERS (MUFFLERS) AND EXHAUST PIPES' PARTS THEREOF.
CN CODE 87089220 -For the industrial assembly of:
Pedestrian-controlled tractors of subheading 8701 10;
Vehicles of heading 8703;
Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading 8705
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN NOTES (i) AND (ii) TO HEADING 8708