THE BRACKET AND SCREW KIT ARE CLASSIFIED TO COMMODITY CODE 8431200090 IN ACCORDANCE WITH THE FOLLOWING.
GENERAL INTERPRETATION RULES (GIR)
G.I.R 1 HAS BEEN USED TO CLASSIFY THE BRACKET AND SCREW KIT BY THE TERMS OF HEADING 8431.
GIR 3(b) HAS BEEN USED TO CLASSIFY THESE COMPOSITE GOODS AS EACH ITEM IS CLASSIFIABLE UNDER SEPARATE HEADINGS, I.E. THE COMPOSITE GOODS HAVE BEEN CLASSIFIED TO THE BRACKET AS THIS GIVES THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL.
SECTION NOTES
SECTION XVI NOTE 2. SUBJECT TO NOTE 1 TO THIS SECTION, NOTE 1 TO CHAPTER 84 AND NOTE 1 TO CHAPTER 85, PARTS OF MACHINES (NOT BEING PARTS OF THE ARTICLES OF HEADING 84.84, 85.44,85.45 85.46 OR 85.47) ARE TO BE CLASSIFIED ACCORDING TO THE FOLLOWING RULES:
2.(b) OTHER PARTS, IF SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH A PARTICULAR KIND OF MACHINE, OR WITH A NUMBER OF MACHINES OF THE SAME HEADING (INCLUDING A MACHINE OF HEADING 84.79 OR 85.43) ARE TO BE CLASSIFIED WITH THE MACHINES OF THAT KIND OR IN HEADING 84.09, 84.31,84.48,84.66,84.73,85.03,85.22,85.29 OR 85.38 AS APPROPRIATE.
SECTION XV1 (II) PARTS
IN GENERAL, PARTS WHICH ARE SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH PARTICULAR MACHINES OR APPARATUS (INCLUDING THOSE OF HEADING 84.79 OR HEADING 85.43), OR WITH A GROUP OF MACHINES OR APPARATUS FALLING IN THE SAME HEADING, ARE CLASSIFIED IN THE SAME HEADING AS THOSE MACHINES OR APPARATUS SUBJECT, OF COURSE, TO THE EXCLUSIONS MENTIONED IN PART (I) ABOVE. SEPARATE HEADINGS ARE, HOWEVER, PROVIDED FOR:
(B) PARTS OF THE MACHINERY OF HEADINGS 84.25 TO 84.30 (HEADING 84.31).
HARMONISED SYSTEM EXPLANATORY NOTES
HARMONISED SYSTEM EXPLANATORY NOTE HEADING 84.31 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADINGS 84.25 TO 84.30
SUBJECT TO THE GENERAL PROVISIONS REGARDING THE CLASSIFICATION OF PARTS (SEE THE GENERAL EXPLANATORY NOTE TO SECTION XVI), THIS HEADING COVERS PARTS FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADINGS 84.25 TO 84.30.