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 3917 - TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS.
GIR 3B HAS BEEN USED AS THE EPOXY IS CONSIDERED TO GIVE THE PRODUCT ITS ESSENTIAL CHARACTER
GIR6 HAS BEEN USED TO CLASSIFY TO THE GOODS TO SUBHEADING LEVEL.391729 - TUBES, PIPES AND HOSES, RIGID; OF OTHER PLASTICS
TARIC CODE 3917290099 - OTHER THAN ELSEWHERE SPECIFIED
ALSO CLASIFIED IN ACCORDANCE WITH:
NOTE D TO CHAPTER 39 OF HSEN'S, PAGE VII-39-13