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 8541 FOR DIODES, TRANSISTORS AND SIMILAR SEMICONDUCTOR DEVICES; PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES; MOUNTED PIEZOELECTRIC CRYSTALS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING 8541 40 FOR PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES
CN CODE 854140 90 FOR OTHER THAN LIGHT-EMITTING DIODES, INCLUDING LASER DIODES
TARIC 85414090 21 FOR CRYSTALLINE SILICON PHOTOVOLTAIC MODULES OR PANELS: CONSIGNED FROM THE PEOPLE'S REPUBLIC OF CHINA
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (B) TO HEADING 8541
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 8541 40 90