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 8526 - RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852691 - OTHER THAN RADAR APPARATUS; RADIO NAVIGATIONAL AID APPARATUS.
CN CODE 85269120 - RADIO NAVIGATIONAL RECEIVERS.
TARIC CODE 8526912020 - ASSEMBLY FOR GPS SYSTEM HAVING A POSITION DETERMINATION FUNCTION, WITHOUT DISPLAY, AND A WEIGHT OF NOT MORE THAN 2500 G.
ALSO CLASSIFIED IN ACCORDANCE WITH:
THE HSEN'S OF HEADING 8526 REFERS.
TRIBUNAL DECISION [2012] UKFTT 562 (TC)