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 3919 - SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS.
GIR 3B HAS BEEN USED AS THE TAPE IS CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 391910 IN ROLLS OF A WIDTH NOT EXCEEDING 20 CM.
CN CODE 39191080 - OTHER THAN STRIPS, THE COATING OF WHICH CONSISTS OF UNVULCANISED NATURAL OR SYNTHETIC RUBBER.
TARIC CODE 3919108090 - OTHER THAN ELSEWHERE SPECIFIED