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 8432 - AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY FOR SOIL PREPARATION OR CULTIVATION; LAWN OR SPORTS-GROUND ROLLERS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 843229 - OTHER HARROWS, SCARIFIERS, CULTIVATORS, WEEDERS AND HOES
CN CODE 84322910 - SCARIFIERS AND CULTIVATORS
ALSO CLASSIFIED IN ACCORDANCE WITH :-
HSEN TO HEADING 84.32 NOTE (3)