VIRTUAL REALITY HEADSETS CONSISTING OF SILICONE CASING AND PLASTIC LENSES. THE HEADSETS DO NOT HAVE ANY ELECTRIC COMPONENTS. PURELY FOR HOLDING MOBILE PHONES TO GIVE THE ILLUSION OF VIEWING A 3-DIMENSIONAL SCENE.

GENERAL INTERPRETATIVE RULES (GIRS) 1 & 6 TEXT TO HEADING 9004 90 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 9004