CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 2207 - UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH
GIR 3B HAS BEEN USED AS THE ETHANOL IS CONSIDERED TO BE THE ESSENTIAL CHARACTER OF THE MAKE-UP SOLUTION
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 220710 - UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL OR HIGHER
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN'S TO HEADING 2207 REFERS
OPINION TO AGG/CHEM MEETING 2011 REFERS