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 9610 - SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED
GIR 3B HAS BEEN USED AS THE BOARD IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 9610