A POLARISING FILTER IN THE FORM OF A CIRCULAR GLASS LENS HAVING A DIAMETER OF 105 MM. IT IS MOUNTED IN A SPECIAL RING THAT FITS TO THE FRONT OF A FILTER HOLDER, ALLOWING IT TO BE ROTATED INDEPENDENTLY OF ANY OTHER FILTERS IN THE HOLDER. IT CAN BE USED WITH BOTH DIGITAL AND FILM CAMERAS AND IS IDEALLY SUITED TO LANDSCAPE PHOTOGRAPHY.

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 9002 FOR LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 9002 20 FOR FILTERS TARIC 90022000 90 FOR OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 2(A) TO CHAPTER 90 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (1) TO HEADING 90.02