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 8512; ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF HEADING 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851230;
CN CODE 85123090 - OTHER THAN BURGLAR ALARMS OF A KIND USED FOR MOTOR VEHICLES
TARIC CODE 8512309090; OTHER THAN ELSEWHERE SPECIFIED
ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE (13) TO THE HSEN'S OF HEADING 8512 REFERS. ELECTRICAL APPARATUS WHICH EMIT AUDIO SIGNALS TO WARN THE DRIVER OF THE PROXIMITY OF VEHICLES OR OTHER OBJECTS BEHIND THE VEHICLE WHEN REVERSING.