CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4201 - SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE-CLOTHS, SADDLEBAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL.
TARIC CODE 420100090 - OTHER THAN RIDING SADDLES OF LEATHER, HAND-MADE.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSENS TO 4201