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 7326 - OTHER ARTICLES OF IRON OR STEEL
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 7326 90 - OTHER THA FORGED OR STAMPED, BUT NOT FURTHER WORKED OR ARTICLES OF IRON OR STEEL WIRE
CN CODE 732690 30 LADDERS AND STEPS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 3 TO SECTION XV
HATMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (I) TO HEADING 73.26