THE PRODUCT IS A HOUSEHOLD TRAY MADE OF NON-TROPICAL WOOD. THE TRAY IS PAINTED AND HAS FOUR RAISED SIDES. WITH CUT OUT HANDLES AT EACH END.

THE PRODUCT HAS BEEN CLASSIFIED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4419 - TABLEWARE AND KITCHENWARE OF WOOD. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL ALSO CLASSIFIED IN ACCORDANCE WITH :- HSEN NOTE 3 TO CHAPTER 44. HARMONISED SYSTEM EXPLANATORY NOTE 4419 THIS HEADING COVERS ONLY HOUSEHOLD ARTICLES OF WOOD, WHETHER OR NOT TURNED, OR OF WOOD MARQUETRY OR INLAID WOOD, WHICH ARE OF THE NATURE OF TABLEWARE OR KITCHENWARE. THIS HEADING INCLUDES ...........................TRAYS;