AN UNMOUNTED POLARISING FILTER, DESIGNED TO SLOT INTO A FILTER HOLDER FOR USE ON A CAMERA. IT COMPRISES OF A POLARISING SHEET, SANDWICHED BETWEEN TWO THIN SHEETS OF GLASS. IT IS IN THE FORM OF A SQUARE 100 X 100MM. THE THICKNESS IS APPROXIMATELY 2 MM.

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 FOR 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 20 FOR SHEETS AND PLATES OF POLARISING MATERIAL TARIC 90012000 90 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 2(A) TO CHAPTER 90 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 90.01