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 : 9403 OTHER FURNITURE AND PARTS THEREOF.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940320 OTHER METAL FURNITURE.
CN CODE 94032080 OTHER THAN BEDS
TARIC CODE 9403208090 OTHER THAN FOR USE IN CIVIL AIRCRAFT.
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER NOTE 2 TO CHAPTER 94
HARMONISED SYSTEM EXPLANATORY NOTES 9403 REFERS