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 8305 - FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER CLIPS, LETTER CORNERS, PAPER CLIPS, INDEXING TAGS AND SIMILAR OFFICE ARTICLES, OF BASE METAL..
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL - 830590 - OTHER THAN FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, OTHER THAN STAPLES.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 8305.