FORGING BLANK. MADE FROM STEEL. IT IS NOT A FINISHED PRODUCT OR IT CAN NOT BE USED AS A SPANNER/WRENCH THEREFORE THIS GOOD NEEDS TO BE A FORGED BLANK WHICH WILL BE USED IN PRODUCTION OF SPANNERS. THE PROCESSES WILL FOLLOW: BROACHING/HEAT TREATMENT/SAND BLASTING/POLISHING/LOGO & SIZE STAMPING/ CHROME PLATING ONLY AFTER ABOVE MENTIONED PROCESSES THOSE BLANKS CAN BECOME A SPANNER/WRENCH.

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 73.26 ARTICLES OF IRON OR STEEL, OTHER ARTICLES OF IRON OR STEEL GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 732619 FORGED OR STAMPED BUT NOT FURTHER WORKED. CN CODE 73261990 OTHER ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN'S TO 7326. SUBHEADING EXPLANATORY NOTE 7326.19