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 87089299 - PARTS
ALSO CLASSIFIED IN ACCORDANCE WITH HSEN NOTES (i) AND (ii) TO HEADING 8708