A CHILDS BICYCLE WITH REMOVABLE STABILISERS, 12 INCH WHEELS, SOLID TYRES, TUBULAR STEEL FRAME, FRONT AND REAR CALLIPER BRAKES, CHAIN GUARD, ADJUSTABLE HANDLEBARS WITH PROTECTION PAD AND AN ADJUSTABLE SADDLE WITH SEAT POST. BLUE AND RED IN COLOUR AND DECORATED WITH GRAPHICS AND LOGO. PACKAGED PARTIALLY ASSEMBLED IN A PRINTED CARDBOARD BOX.

THE CLASSIFICATION IS DETERMINED ACCORDING GIRS 1, 2A, 5B AND 6. CN CODE 87120030 BICYCLES. CHAPTER 87 NOTE 4. CHAPTER 95 NOTE 1 (O). HSEN NOTES TO HEADING 8712 NOTE 5 AND 9503 NOTE (A) 1 REFER.