CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING.
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT TO TARIFF HEADING 2939 - ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES.
GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUBHEADING 293911 - ALKOLOIDS OF OPIUM AND THEIR DERIVATIVES; SALTS THEREOF.-
CONCENTRATES OF POPPY STRAW; BUPRENORPHINE, CODEINE, DIHYDROCODEINE, ETHYLMORPHINE, ETORPHINE, HEROIN, HYDROCODONE, HYDROMORPHONE, MORPHINE, NICOMORPHINE, OXYCODONE, OXYMORPHONE, PHOLCODINE, THEBACON AND THEBAINE; SALTS THEREOF
ALSO CLASSIFIED IN ACCORDANCWE WITH HSEN TO 2939.