CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)S:
GIR 1 HAS BEEN USED TO CLASSIFY THE 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 4201000090 - OTHER THAN RIDING SADDLES, OF LEATHER HAND MADE.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN'S TO HEADING 4201 REFERS