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 0902 - TEA, WHETHER OR NOT FLAVOURED.
GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING,
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL, 090230 - BLACK TEA (FERMENTED) AND PARTLY FERMENTD TEA, IN IMMEDIATE PACKINGS OF A CONTENT NOT EXCEEDING 3KG.