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 7228 OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 722840 OTHER BARS AND RODS, NOT FURTHER WORKED THAN FORGED.
CN CODE 72284090 OTHER THAN OF TOOL STEEL
ALSO CLASSIFIED IN ACCORDANCE WITH:
CLASSIFIED IN ACCORDANCE WITH CHAPTER 72 NOTE 1(F) AND (M).
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN'S) CHAPTER 72 NOTE A (2) FORGING (PAGE XV-72-9).
EC JUDGEMENT SCHENKER RULING C 199/09.