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 8207 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACHINE TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK-DRILLING OR EARTH-BORING TOOLS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 820750 TOOLS FOR DRILLING, OTHER THAN FOR ROCK DRILLING
CN CODE 82075060 OF HIGH SPEED STEEL
HARMONIZED SYSTEM EXPLANATORY NOTES
HSENS GENERAL NOTE (C) TO CHAPTER 82 INCLUDES - INTERCHANGEABLE TOOLS FOR HAND TOOLS, FOR MACHINE-TOOLS OR FOR POWER-OPERATED HAND TOOLS (HEADING 82.07).
HSENS TO 8207 INCLUDE (5) - TOOLS FOR DRILLING, OTHER THAN FOR ROCK DRILLING, INCLUDING DRILLS (SPIRAL OR TWIST DRILLS, CENTRE BITS, ETC.), BRACE BITS, ETC.