THIS VIDEOGAME DVD-ROM AND MICROPHONE SET IS CLASSIFIED TO COMMODITY CODE 8523405100 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR).
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8523.
GIR3B HAS BEEN USED TO CLASSIFY THIS SET AS EACH ITEM IS CLASSIFIABLE UNDER SEPARATE HEADINGS BUT THEY ARE PUT TOGETHER TO CARRY OUT A SPECIFIC ACTIVITY, I.E. A DVD-ROM VIDEO GAME. THE SET HAS BEEN CLASSIFIED TO THE DVD-ROM AS THIS GIVES THE ESSENTIAL CHARACTER.
GIR5A HAS BEEN USED AS THE GOODS ARE PACKED IN PACKAGING WHICH IS SPECIFICALLY MADE FOR THE PRODUCT (I.E. CARDBOARD BOX).
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES.
HSEN (B) TO HEADING 8523; DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, 'SMART CARDS' AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37.
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 ARE READ 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).
COMBINED NOMENCLATURE EXPLANATORY NOTES.
CNEN TO HEADING 8523 DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, 'SMART CARDS' AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37. IF MEDIA OF THIS HEADING ARE PRESENTED TOGETHER WITH OTHER ARTICLES THE FOLLOWING CLASSIFICATION PRONCIPLES SHOULD BE APPLIED:
1. IF THE MEDIA AND THE OTHER ARTICLES MAKE UP A SET PUT UP FOR RETAIL SALE UNDER GENERAL INTERPRETATIVE RULE 3(B), THE SET SHOULD BE CLASSIFIED BY APPLICATION OF THAT RULE , OR;
2. IF THE MEDIA AND THE OTHER ARTICLES DO NOT MAKE UP A SET PUT UP FOR RETAIL SALE UNDER GENERAL INTERPRETATIVE RULE 3(B), THEN THE MEDIA SHOULD BE CLASSIFIED IN THE APPROPRIATE SUBHEADING.
EXCLUSIONS/INCLUSIONS:
EXCLUDED FROM HEADING 9504 BY VIRTUE OF HSEN 9504 (2) (B). WHICH EXCLUDES OPTICAL DISCS RECORDED WITH GAME SOFTWARE AND USED SOLELY WITH A GAME MACHINE OF HEADING 9504.