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 3923 FOR ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS
GIR 3 B HAS BEED USED AS THE PLASTIC IS CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392350 FOR STOPPERS, LIDS, CAPS AND OTHER CLOSURES
CN CODE 39235010 FOR CAPS AND CAPSULES FOR BOTTLES
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 3923 (C)