THIS CORNER SHOWER ENCLOSURE IS CLASSIFIED TO COMMODITY CODE 39221000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3922 BATHS, SHOWER-BATHS, SINKS, WASHBASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE OF PLASTICS.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION AND CHAPTER NOTES
NOTE 1 TO SECTION VII
GOODS PUT UP IN SETS CONSISTING OF TWO OR MORE SEPARATE CONSTITUENTS, SOME OR ALL OF WHICH FALL IN THIS SECTION AND ARE INTENDED TO BE MIXED TOGETHER TO OBTAIN A PRODUCT OF SECTION VI OR VII, ARE TO BE CLASSIFIED IN THE HEADING APPROPRIATE TO THAT PRODUCT PROVIDED THAT THE CONSTITIUENTS ARE: A) HAVING REGARD TO THE MANNER IN WHICH THEY ARE PUT UP, CLEARLY IDENTIFIABLE AS BEING INTENDED TO BE USED TOGETHER WITHOUT FIRST BEING REPACKED; B) PRESENTED TOGETHER; AND C) IDENTIFIABLE , WHETHER BY THEIR NATURE OR BY THEIR RELATIVE PROPORTIONS
IN WHICH THEY ARE PRESENT, AS BEING COMPLEMENTARY TO ONE ANOTHER.
COMMISSION REGULATIONS
COMMISSION REGUL.ATION (EC) NO 833/2008 REFERS.
HARMONISED SYSTEM EXPLANATORY NOTES
FIRST PARAGRAGH AND FIRST SENTENCE UNDER HEADING 3922
THIS HEADING COVERS FITTINGS DESIGNED TO BE PERMANENTLY FIXED IN PLACE, IN HOUSES,ETC., NORMALLY BY CONNECTION TO THE WATER OR SEWAGE SYSTEMS.