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 - 950710 - FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY 'BIRDS' (OTHER THAN THOSE OF HEADING 9208 OR 9705)
GIR 3B HAS BEEN USED AS THE FISHING ROD AROUND WHICH THE REST OF THE SET IS BUIT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL - 950710 - FISHING RODS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 3 TO CHAPTER 95
HARMONIZED SYSTEM EXPLANATORY NOTES (HSENS) GENERAL NOTE TO CHAPTER 95
HARMONIZED SYSTEM EXPLANATORY NOTES (HSENS) NOTE (3) TO HEADING 9507