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 8541 FOR DIODES, TRANSISTORS AND SIMILAR SEMICONDUCTOR DEVICES; PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES; MOUNTED PIEZOELECTRIC CRYSTALS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 854140 FOR PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES
CN CODE 85414090 FOR OTHER THAN; LIGHT-EMITTING DIODES, INCLUDING LASER DIODES
TARIC CODE 8541409090 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS COMMODITY CODE
ALSO CLASSIFIED IN ACCORDANCE WITH
NOTE 8 TO CHAPTER 85
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) B (III) B TO 8541