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 4420 - WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94.
GIR 3B HAS BEEN USED AS THE MDF BOARD IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 442090 - OTHER THAN STATUETTES AND OTHER ORNAMENTS, OF WOOD.
CN CODE - 44209099 - - OTHER THAN ELSEWHERE CLASSIFIED IN THE SUBHEADINGS, OTHER THAN ELSEWHERE SPECIFIED IN THE SUBHEADINGS.
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER 44 NOTE 3 REFERS.
HSEN TO 44.20 NOTE 2 REFERS.
EXCLUDED FROM 4411 AS CHAPTER NOTE 44 (3) STATES THAT HEADINGS 4414 TO 4421 APPLY TO ARTICLES OF THE RESPECTIVE DESCRIPTIONS OF PARTICLE BOARD OR SIMILAR BOARD, FIBREBOARD, LAMINATED WOOD OR DENSIFIED WOOD AS THEY APPLY TO SUCH ARTICLES OF WOOD.
EXCLUDED FROM 7326909890 BY RULE 3B OF THE GENERAL INTERPRETATIVE RULES (GIR)S AS THE ESSENTIAL CHARACTER IS DETERMINED TO BE THE MDF BOARD.
EXCLUDED FROM CHAPTER 94 AS HARMONISED SYSTEM EXPLANATORY NOTES GENERAL NOTE( A) STATES THAT THE TERM 'FURNITURE' MEANS ANY 'MOVEABLE' ITEMS WHICH HAVE THE ESSENTIAL CHARACTERISTIC THAT THEY ARE CONSTRUCTED FOR PLACING ON THE FLOOR OR GROUND.