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 OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL
(852349) - RECORDED OPTICAL MEDIA
CN CODE (8523 4925) FOR REPRODUCING REPRESENTATIONS OF INSTRUCTIONS, DATA, SOUND, AND IMAGE RECORDED IN A MACHINE-READABLE BINARY FORM, AND CAPABLE OF BEING MANIPULATED OR PROVIDING INTERACTIVITY TO A USER, BY MEANS OF AN AUTOMATIC DATA-PROCESSING MACHINE
ALSO CLASSIFIED IN ACCORDANCE WITH
HSEN'S GENERAL TO HEADING 85.23 NOTE (B)