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 8518 - MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS; AUDIO-FREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SETS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8518 21 - LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES: SINGLE LOUDSPEAKERS, MOUNTED IN THEIR ENCLOSURE
TARIC 85182100 90 - OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 3 TO SECTION XVI
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (B)
CNEN CHAPTER 85 HEADING 8518