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 FOR THE RECORDING OF SOUND OR OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, EXCLUDING PRODUCTS OF CHAPTER 37.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852340 - OTHER THAN MAGNETIC MEDIA; OPTICAL MEDIA; OTHER THAN SEMICONDUCTOR MEDIA; OTHER.
CN CODE 85234059 - OTHER; DISCS FOR LASER READING SYSTEMS; OTHER THAN FOR REPRODUCING REPRESENTATIONS OF INSTRUCTIONS, DATA, SOUND, AND IMAGE RECORDED IN A MACHINE-READABLE BINARY FORM, AND CAPABLE OF BEING MANIPULATED OR PROVIDING INTERACTIVITY TO A USER, BY MEANS OF AN AUTOMATIC DATA-PROCESSING MACHINE; OTHER THAN DIGITAL VERSATILE DISCS (DVD); OTHER.
ALSO CLASSIFIED IN ACCORDANCE WITH:
NOTE (B) TO THE HSEN'S OF HEADING 8523 REFERS.
NOTE 2 (B) TO THE HSEN OF HEADING 9504 EXCLUDES THESE GOODS FROM 9504, AND RULES THEM TO HEADING 8523.