CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETIVE RULES (GIR)S:
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7228 - OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 722830 - OTHER BARS AND RODS, NOT FURTHER WORKED THAN HOT-ROLLED, HOT-DRAWN OR EXTRUDED.
CN CODE 72283061 - OTHER; OF CIRCULAR CROSS-SECTION, OF A DIAMETER OF 80MM OR MORE.
TARIC CODE 7228306190 - OTHER THAN HIGH FATIGUE PERFORMANCE CONCRETE REINFORCING BARS AND RODS, CONTAINING INDENTATIONS, RIBS, GROOVES OR OTHER DEFORMATIONS PRODUCED DURING THE ROLLING PROCESS OR TWISTED AFTER ROLLING
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER NOTE 1(F) AND CHAPTER NOTE 1(M) REFERS.
EC JUDGEMENT SCHENKER RULING C 199/09.