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 6804: MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 680422 OTHER MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE; OF OTHER AGGLOMERATED ABRASIVES OR OF CERAMICS
CN CODE 68042218 OF SYNTHETIC OR ARTIFICIAL RESIN; REINFORCED
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) 6804 (3) REFER
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNENs) 6804 21 00 TO 6804 23 00 REFERS