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 4420 WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94
GIR 3B HAS BEEN USED AS THE MDF BOARD IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 442090 OTHER THAN STATUETTES AND OTHER ORNAMENTS, OF WOOD
CN CODE 44209099 OTHER THAN WOOD MARQUETRY AND INLAID WOOD; OTHER THAN OF TROPICAL WOOD SPECIFIED IN ADDITIONAL NOTE 2 TO THIS CHAPTER
TARIC CODE 4420909990 OTHER THAN WOOD IN THE FORM OF LOGS OR SQUARED LOGS WITH SIMPLE PROCESS IN THE SURFACE, CARVED OR FINELY THREADED OR PAINTED, DOES NOT HAVE SIGNIFICANT ADDED-VALUE AND NO SIGNIFICANT CHANGE IN SHAPE
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER 44 NOTE 3 REFERS.
HSEN TO 44.20 NOTE 2 REFERS.