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 8523 - DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, 'SMART CARDS' AND OTHER MEDIA WHETHER OR NOT RECORDED.
GIR 3B HAS BEEN USED AS THE SOFTWARE IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 5A HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852340 OPTICAL MEDIA.
CN CODE 85234025 DISCS FOR LASER READING SYSTEMS FOR REPRODUCING PHENOMENA OTHER THAN SOUND OR IMAGE.
HARMONISED SYSTEM EXPLANATORY NOTES
HEADING 8523 (B) OPTICAL MEDIA. THIS GROUP INCLUDES COMPACT DISCS (E.G. CDS, V-CDS, CD-ROMS, CD-RAMS AND DVDS).