CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7304: TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 7304 41: OTHER, OF CIRCULAR CROSS-SECTION, OF STAINLESS STEEL; COLD-DRAWN OR COLD-ROLLED (COLD-REDUCED).
TARIC CODE 7304 41 00 90: OTHER THAN WITH ATTACHED FITTINGS, SUITABLE FOR CONDUCTING GASES OR LIQUIDS, FOR USE IN CIVIL AIRCRAFT.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
GENERAL SECTION OR CHAPTER NOTES
NOTE 1(E) TO CHAPTER 72 DEFINES WHAT IT MEANT BY STAINLESS STEEL (APPLIES MUTATIS MUTANDIS TO CHAPTER 73).
HARMONISED SYSTEM EXPLANATORY NOTES
NOTE (IV.B) TO THE HSEN TO CHAPTER 72 DEFINES WHAT IS MEANT BY COLD-DRAWN (APPLIES MUTATIS MUTANDIS TO CHAPTER 73).
GENERAL NOTE (1) TO THE HSEN TO CHAPTER 73 DEFINES WHAT IS MEANT BY TUBES AND PIPES.
NOTE (F) TO THE HSEN TO HEADING 7304 APPLIES TO COLD-DRAWN/COLD-ROLLED TUBES.