A PLUSH TOY IN THE SHAPE OF A BEARS HEAD. CONTAINS A REMOVEABLE WHEAT HEAT PACK WHICH CAN BE PLACED IN A MICROWAVE TO HEAT UP. PUT UP FOR RETAIL SALE ON A CARD WITH INSTRUCTIONS FOR USE TO CREATE WARMTH FOR A PUPPY.

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 1001 WHEAT AND MESLIN GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 100199 OTHER THAN DURUM WHEAT: OTHER THAN SEED GIR 3B HAS BEEN USED AS THE WHEAT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. TARIC CODE1001990090 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING ALSO CLASSIFIED IN ACCORDANCE WITH: COMMISSION REGULATION (EC) NO. 323/2008