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Classification of goods - components for the assembly of iPERL flowmeter - For classification of such parts and accessories relevant Chapter and Section notes are required to be referred. General Explanatory Note 1 (f) to Chapter 90 excludes parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39). - the “Senses iPERL smart meter” merit classification under heading 90.26 and more specifically, under subheading 90261010 - AAR