AN ARTICLES OF GOLDSMITHS WARES: A CIGARETTE LIGHTERS BODY ONLY. WITH NO ELECTRICAL PART, NO FLINTS, NO WICKS, AND WITH OPEN TANK. MADE OF 9CT GOLD.

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 7114 ARTICLES OF GOLDSMITHS' OR SILVERSMITHS' WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 711419 OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL ALSO CLASSIFIED IN ACCORDANCE WITH CHAPTER 71 NOTE 2(A) AND 10 REFERS