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 9506 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS
AND PADDLING POOLS.
GIR 5B HAS BEEN USED TO IDENTIY PACKAGING - NORMAL PACKAGING FOR TRANSPORT POLYTHENE BAG WITH PROTECTIVE INSERT.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 950629 - WATER-SKIS, SURF-BOARDS, SAILBOARDS AND OTHER WATER-SPORT EQUIPMENT
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSENS TO 9004 (EXCLUSION)
HSENS TO 9506 REFERS.
CHAPTER 90; NOTE 1. (k) REFERS