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 8205 - HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS), NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOWLAMPS; VICES, CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF MACHINE-TOOLS OR WATER-JET CUTTING MACHINES; ANVILS; PORTABLE FORGES; HAND- OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS
GIR 3 (B) HAS BEEN USED AS THE SCREWDRIVERS ARE CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8205 40 - SCREWDRIVERS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 3 TO SECTION XV
NOTE 1 (A) TO CHAPTER 82
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (D) TO HEADING 82.05