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 8305 FITTINGS FOR LOOSE-LEAF BINDERS OR FILES. LETTER CLIPS, LETTER CORNERS, PAPERS CLIPS, INDEXING TAGS AND SIMIALR OFFICE ARTICLES, OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 830520 STAPLES IN STRIPS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN NOTES TO HEADING 8305 REFER