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 9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 950691 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS OR ATHLETICS
TARIC CODE 9506911000 EXERCISING APPARATUS WITH ADJUSTABLE RESISTANCE MECHANISMS
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONIZED SYSTEM EXPLANATORY NOTES (HSENS) NOTE (A) TO HEADING 9506
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNENS) TO 95069110