THE VIDEOGAME DVD-ROM SET IS CLASSIFIED TO COMMODITY CODE 8523405100 IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)
GIR 1, HAS BEEN USED TO CLASSIFY THE DVD SET BY THE TERMS OF HEADING 8523, USING RELEVANT SECTION AND CHAPTER NOTES.
GIR 3(b) HAS BEEN USED TO CLASSIFY THE OTHER ITEMS WITH THE DVD AS A SET, BECAUSE THEY ARE CLASSIFIABLE IN DIFFERENT HEADINGS. THE GOODS ARE CLASSIFIED AS IF THEY CONSISTED OF THE COMPONENT WHICH GIVES THEIR ESSENTIAL CHARACTER INSOFAR AS THIS CRITERION IS APPLICABLE.
GIR 5(a) HAS BEEN USED TO INCLUDE THE PACKING SPECIALLY SHAPED OR FITTED TO CONTAIN A SPECIFIC ARTICLE OR SET OF ARTICLE
RULE 6 HAS BEEN USED TO GO TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES
GENERAL NOTE TO CHAPTER 85 (5) RECORDING MEDIA FOR SOUND OR SIMILAR RECORDING OF OTHER PHENOMENA (INCLUDING VIDEO RECORDING MEDIA, BUT EXCLUDING PHOTOGRAPHIC OR CINEMATOGRAPHIC FILMS OF CHAPTER 37) (HEADING 85.23)
HARMONISED SYSTEM EXPLANATORY NOTE TO HEADING 8523 - THIS HEADING COVERS DIFFERENT TYPES OF MEDIA, WHETHER OR NOT RECORDED, FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA (E.G.) NUMERICAL DATA; TEXT; IMAGES; VIDEO OR OTHER GRAPHICAL DATA;SOFTWARE) SUCH MEDIA ARE GENERALLY INSERTED INTO OR REMOVED FROM RECORDING OR READING APPARATUS AND MAY BE TRANSFERRED FROM ONE RECORDING OR READING APPARATUS TO ANOTHER.
(B) OPTICAL MEDIA - PRODUCTS OF THIS GROUP ARE GENERALLY IN THE FORM OF DISCS MADE OF GLASS, METAL OR PLASTICS WITH ONE OR MORE LIGHT-REFLECTIVE LAYERS. ANY DATA (SOUND OR OTHER PHENOMENA) STORED ON SUCH DISCS AREREAD BY MEANS OF A LASER BEAM. THIS GROUP INCLUDES RECORDED DISCS AND UNRECORDED DISCS WHETHER OR NOT REWRITABLE.
THIS GROUP INCLUDES, FOR EXAMPLE, COMPACT DISCS (E.G. CDS, V-CDS, CD-ROMS, CD-RAMS), DIGITAL VERSATILE DISCS (DVDS)