PRODUCT IS A GATE VALVE. ALSO KNOWN AS A SLUICE VALVE. IS A VALVE THAT OPENS BY LIFTING A ROUND GATE. MADE FROM STAINLESS STEEL. MANUALLY ACTUATED. THE VALVE IS USED ON HUMAN WASTE EVACUATION SYSTEMS ON PUBLIC TRANSPORT VEHICLES.

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 8481 - TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 848180 - OTHER APPLIANCES CN CODE 84818063 - GATE VALVES OF STEEL. TARIC CODE 8481109990 - OTHER THAN FOR USE IN CERTAIN TYPES OF AIRCRAFT THE HSENS TO HEADING 8481 REFERS.