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 7418 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER
GIR 3B HAS BEEN USED AS THE BRASS IS CONSIDERED TO GIVE THE ITEM ITS ESSENTIAL CHARACTER, RATHER THAN THE CERMIC HANDLE.
GIR 5 HAS BEEN USED AS PACKED IN A CARTON.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 741820 SANITARY WARE AND PARTS THEREOF
TARIC CODE 7418200090 OTHER THAN HAND MADE.
ALSO CLASSIFIED IN ACCORDANCE WITH THE HSENS TO HEADING 7418.
SUBHEADING NOTE 1 (a) TO CHAPTER 74 REFERS.