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 9001 FOR OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 9001 20 FOR SHEETS AND PLATES OF POLARISING MATERIAL
TARIC 90012000 90 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 2(A) TO CHAPTER 90
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 90.01