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 OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37.
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING, PLASTIC CASE WITH PRINTED INSERT IN THE FRONT AND BACK.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852340, OPTICAL MEDIA
CN: 85234025, OTHER RECORDED FOR THE REPRODUCING PHENOMENA OTHER THAN SOUND OR IMAGE.
HARMONISED SYSTEM EXPLANATORY NOTES
HEADING 8523 (B) OPTICAL MEDIA. THIS GROUP INCLUDES COMPACT DISCS (E.G. CDS, V-CDS, CD-ROMS, CD-RAMS AND DVDS).