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 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
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852352 - SEMICONDUCTOR MEDIA, SMART CARDS
CN CODE 85235290 - OTHER THAN WITH TWO OR MORE ELECTRONIC INTEGRATED CIRCUITS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 4 (B) TO CHAPTER 85
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (C) (2) TO HEADING 85.23
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO COMMODITY CODE TO 85319085 REFERS