THIS MOTORCYCLE LENS KIT IS CLASSIFIED TO COMMODITY CODE 85392130, FOR OTHER FILAMENT LAMPS, TUNGSTEN HALOGEN, OF A KIND USED FOR MOTORCYCLES OR OTHER MOTOR VEHICLES, IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8539
GIR 3 (C) HAS BEEN USED AS EACH ITEM IS CLASSIFIED UNDER A DIFFERENT HEADING BUT NO HEADING PROVIDES THE MOST SPECIFIC DESCRIPTION OR GIVES THE ESSENTIAL CHARACTER. THEREFORE THE PRODUCT HAS BEEN CLASSIFIED TO THE HEADING WHICH IS LAST IN NUMERICAL ORDER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL
NOTE 2(A) TO SECTION XVI
SUBJECT TO NOTE 1 TO THIS SECTION, NOTE 1 TO CHAPTER 84 AND NOTE 1 TO CHAPTER 85, PARTS OF MACHINES (NOT BEING PARTS OF THE ARTICLES OF HEADING 8484, 8544, 8545, 8546 OR 8547) ARE TO BE CLASSIFIED ACCORDING TO THE FOLLOWING RULES:
PARTS WHICH ARE GOODS INCLUDED IN ANY OF THE HEADINGS OF CHAPTER 84 OR 85 (OTHER THAN HEADINGS 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 AND 8548) ARE IN ALL CASES TO BE CLASSIFIED IN THEIR RESPECTIVE HEADINGS.
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 85.39 INCLUDE:
ELECTRIC LIGHT LAMPS CONSIST OF GLASS OR QUARTZ CONTAINERS, OF VARIOUS SHAPES, CONTAINING THE NECESSARY ELEMENTS FOR CONVERTING ELECTRICAL ENERGY INTO LIGHT RAYS.
THE HEADING COVERS ALL ELECTRIC LIGHT LAMPS, WHETHER OR NOT SPECIALLY DESIGNED FOR PARTICULAR USES.
(B) OTHER FILAMENT LAMPS, EXCLUDING ULTRA VIOLET OR INFRA RED LAMPS
THE LIGHT IS PRODUCED BY A FILAMENT (METAL OR CARBON) WHICH IS HEATED TO INCANDESCENCE BY THE PASSAGE OF AN ELECTRIC CURRENT, THE GLASS ENVELOPE (SOMETIMES COLOURED) BEING EITHER EVACUATED OR FILLED WITH AN INERT GAS UNDER LOW PRESSURE; IN THE BASE, WHICH MAY BE OF THE SCREW OR BAYONET TYPE FOR FIXING IN THE LAMP-HOLDER, ARE THE NECESSARY ELECTRICAL CONTACTS.
THESE LAMPS ARE OF VARIOUS SHAPES.
THIS GROUP ALSO COVERS HALOGEN LAMPS.