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 6601 FOR UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR UMBRELLAS)
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 660199 FOR OTHER THAN GARDEN OR SIMILAR UMBRELLAS: OTHER THAN HAVING A TELESCOPIC SHAFT
CN CODE 660199 20 - WITH A COVER OF WOVEN TEXTILE MATERIALS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 6601