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 - 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 90 - OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING TARIC CODE 90019000 90 - OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 2 (A) TO CHAPTER 90 HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 9001 (4)