A FULLY FUNCTIONAL DIRECTION FINDING COMPASS IN A PLASTIC CASING. PART OF A CHILDS FIGHTER PILOT FANCY DRESS COSTUME. ITEM HAS A SMALL PLASTIC PROTRUSION ON THE CASING AND IS ATTACHED TO THE POCKET OF A WOVEN POLYESTER JUMPSUIT BY A NARROW PIECE OF FABRIC. THE OTHER ITEMS THAT FORM THE FANCY DRESS INCLUDING THE JUMPSUIT, ARE A PLASTIC TOY WALKIE TALKIE, FLASHLIGHT, WHISTLE AND HAT ALL OF WHICH HAVE BEEN CLASSIFIED SEPARATELY. ALL ITEMS ARE ATTACHED TO THE JUMPSUIT WHICH IS PRESENTED ON A CARDBOARD SUPPORT HANGER FOR RETAIL SALE.

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 9014 - DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES: GIR 5 B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 901410 - DIRECTION FINDING COMPASSES TARIC CODE 9014100090 - OTHER THAN FOR USE IN CIVIL AIRCRAFT ALSO CLASSIFIED IN ACCORDANCE WITH - HSEN NOTE (I) TO HEADING 9014 EC REGULATION EC/347/2001 PART 1