THE PRODUCT IS A LIFERAFT THAT IS USED ON SEAGOING VESSELS. IT IS MADE FROM A RUBBERIZED FABRIC, FORMING A BOAT SHAPED REFUGE FOR SURVIVORS FOLLOWING EVACUATION FROM A SHIP.

THE PRODUCT IS CLASSIFIED TO COMMODITY CODE 8907100000 IN ACCORDANCE WITH THE FOLLOWING : GENERAL INTERPRETATIVE RULES (GIRs) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 89.07. - OTHER FLOATING STRUCTURES. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. - 8907.10 HARMONISED SYSTEM EXPLANATORY NOTES (HSENs) THE HSENs TO HEADING 89.07 - NOTE (10) STATES : THIS HEADING COVERS : - "RAFTS OF ALL KINDS INCLUDING FLOATING CRAFT OF A CIRCULAR SHAPE, WHICH INFLATE AUTOMATICALLY ON CONTACT WITH THE SEA, FOR CARRYING SHIPWRECKED PERSONS."