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 3(B) HAS BEEN USED AS THE DVD IS CONSIDERED TO GIVE THE SET ITS ESSENTIAL CHARACTER
GIR 5A HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852349 852349 DISCS FOR LASER READING SYSTEMS
CN CODE 85234910 DIGITAL VERSATILE DISCS (DVD)
ALSO CLASSIFIED IN ACCORDANCE WITH :-
HARMONISED SYSTEM EXPLANATORY NOTE (B) TO HEADING 8523