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 8533 - ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8533 21 FOR OTHER FIXED RESISTORS: FOR A POWER HANDLING CAPACITY NOT EXCEEDING 20 W
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (A) TO HEADING 8533