CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATION RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7323 - TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF IRON OR STEEL.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 732399 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING - OTHER THAN ARTICLES FOR TABLE USE.
CN CODE 73239991 - VARNISHED OR PAINTED.
TARIC CODE 7323999190 - OTHER THAN IRONING BOARDS, INCLUDING SLEEVE BOARDS, WHETHER OR NOT FREE STANDING, AND LEGS, TOPS AND IRON RESTS THEREOF.