THIS CASTOR WHEEL IS CLASSIFIED TO COMMODITY CODE 8302200090 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8302 AND ANY RELEVANT SECTION OR CHAPTER NOTES.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION AND CHAPTER NOTES
SECTION NOTE
3. THROUGHOUT THE NOMENCLATURE, THE EXPRESSION 'BASE METALS' MEANS: IRON AND STEEL, COPPER, NICKEL, ALUMINIUM, LEAD, ZINC, TIN, TUNGSTEN (WOLFRAM), MOLYBDENUM, TANTALUM, MAGNESIUM, COBALT, BISMUTH, CADMIUM, TITANIUM, ZIRCONIUM, ANTIMONY, MANGANESE, BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM, GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUMBIUM), RHENIUM AND THALLIUM.
CHAPTER NOTE
2. FOR THE PURPOSES OF HEADING 8302, THE WORD 'CASTORS' MEANS THOSE HAVING A DIAMETER (INCLUDING, WHERE APPROPRIATE, TYRES) NOT EXCEEDING 75 MM, OR THOSE HAVING A DIAMETER (INCLUDING, WHERE APPROPRIATE, TYRES) EXCEEDING 75 MM PROVIDED THAT THE WIDTH OF THE WHEEL OR TYRE FITTED THERETO IS LESS THAN 30 MM.
HARMONISED SYSTEM EXPLANATORY NOTES
THIS HEADING COVERS GENERAL PURPOSE CLASSES OF BASE METAL ACCESSORY FITTINGS AND MOUNTINGS, SUCH AS ARE USED LARGELY ON FURNITURE, DOORS, WINDOWS, COACHWORK, ETC. GOODS WITHIN SUCH GENERAL CLASSES REMAIN IN THIS HEADING EVEN IF THEY ARE DESIGNED FOR PARTICULAR USES (E.G., DOOR HANDLES OR HINGES FOR AUTOMOBILES).
THE HEADING COVERS:
(B) CASTORS, AS DEFINED IN CHAPTER NOTE 2.
TO FALL IN THIS HEADING, CASTORS MUST HAVE MOUNTINGS OF BASE METAL, BU THE WHEELS MAY BE OF ANY MATERIAL (EXCEPT PRECIOUS METAL)