BICYCLE BELL MADE OF STEEL. SHAPED BRACKET IS ATTACHED TO THE BASE TO ENABLE FITTING TO HANDLEBARS. BELL IS DECORATED WITH A CARTOON CHARACTER. PACKAGED IN A BACKPACK WITH KNEE/ELBOW PADS AND A PLASTIC BOTTLE. THESE ITEMS HAVE BEEN CLASSIFIED SEPARATELY.

CLASSIFICATION IS DETERMINED ACCORDING TO GIRS 1 AND 6. HSEN NOTE A TO 8306 REFERS