A TURN SIGNAL LENS KIT FOR A MOTORCYCLE. THE KIT COMPRISES OF FOUR SMOKED FLAT LENSES (TWO FRONT AND TWO REAR) AND FOUR FILAMENT BULBS (TWO FRONT AND TWO REAR). THE LENSES ARE MADE OF GLASS (NOT OPTICALLY WORKED), AND THE BULBS ARE TUNGSTEN, 23 WATTS.

THIS MOTORCYCLE LENS KIT IS CLASSIFIED TO COMMODITY CODE 70140000 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7014 FOR SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF GLASS (OTHER THAN THOSE OF HEADING 7015), NOT OPTICALLY WORKED GIR 3(B) HAS BEEN USED AS EACH ITEM IS CLASSIFIABLE UNDER A DIFFERENT HEADING, BUT THEY ARE PUT TOGETHER TO CARRY OUT A SPECIFIC ACTIVITY I.E., SIGNALLING ON A MOTORCYCLE. THE SET HAS BEEN CLASSIFIED TO THE LENS AS THIS GIVES THE ESSENTIAL CHARACTER. HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 70.14 INCLUDE: THIS HEADING COVERS THE FOLLOWING ARTICLES PROVIDED THEY HAVE NOT BEEN OPTICALLY WORKED: (B) OPTICAL ELEMENTS OF GLASS (COLOURLESS OR COLOURED). THE HEADING INCLUDES ELEMENTS WHICH ARE MANUFACTURED IN SUCH A WAY THAT THEY PRODUCE SOME REQUIRED OPTICAL EFFECT WITHOUT BEING OPTICALLY WORKED. THESE ARTICLES INCLUDE MAINLY LENSES AND SIMILAR ARTICLES FOR AUTOMOBILE HEADLAMPS, PARKING LIGHTS, DIRECTION INDICATING LIGHTS, CYCLE REAR LIGHTS, ROAD TRAFFIC LIGHTS, CERTAIN BOUYS, SPOTLIGHT BULBS, POCKET LAMPS, ELECTRIC TORCHES, SWITCHBOARDS OR PANEL LIGHTS, AND ALSO CERTAIN COMMON MAGNIFYING GLASSES.