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 OPTICAL MEDIA; OTHER THAN UNRECORDED
CN CODE 85234951 DISC FOR LASER READING SYSTEMS; DIGITAL VERSATILE DISCS (DVD)
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (B) TO 8523