VIRTUAL REALITY GOGGLES WHICH CONSIST OF A PLASTIC CASING AND GLASS LENSES. THE GOGGLES HAVE NO ELECTRICAL COMPONENTS AND ARE PURELY FOR HOLDING A SMARTPHONE IN FRONT OF YOUR FACE.

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 9004 FOR SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 900490 FOR OTHER THAN SUNGLASSES CN CODE 90049090 FOR OTHER THAN; WITH LENSES OF PLASTICS ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 9004