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 OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 39.
5(B) - NORMAL PACKAGING FOR TRANSPORT
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL- 852349 - OTHER THAN UNRECORDED.
CN CODE- 85234945 - OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING - 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.
ALSO CLASSIFIED IN ACCORDANCE WITH
HSEN'S
NOTE (B) TO HEADING 8523 IN THE HSENS