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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8205 59 - OTHER HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS): OTHER THAN HOUSEHOLD TOOLS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 1 (A) TO CHAPTER 82
NOTE 3 TO SECTION XV
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (E) (6) TO HEADING 82.05