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, EXCLUDING PRODUCTS OF CHAPTER 37.
GIR 3B HAS BEEN USED AS THE DVD IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852349 OTHER THAN UNRECORDED DISCS FOR LASER READING SYSTEMS.
CN CODE 85234951 DIGITAL VERSATILE DISCS (DVD)
ALSO CLASSIFIED IN ACCORDANCE WITH
HSENS NOTE (B)