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 7307 TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730723 BUTT WELDING FITTINGS.
CN CODE 73072390 OTHER THAN ELBOWS AND BENDS.
TARIC CODE 7307239085 OTHER THAN FOR USE IN CERTAIN TYPES OF AIRCRAFT.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTE 7307