THIS IS A METAL CONSTRUCTION KIT FOR CHILDREN AGED 8 PLUS. ALL THE PARTS ARE IN ONE BOX TO BUILD THREE RACING CARS. ONLY ONE MODEL CAN BE BUILT AT ONE TIME. IT CONSISTS OF 190 PARTS, INCLUDES A REMOTE CONTROL, ENGINE NOISES AND SOUND EFFECTS.

THIS METAL CONSTRUCTIONAL KIT IS CLASSIFIED TO COMMODITY CODE 9503003990 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9503 CHAPTER 95 - TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS' CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (SCALE) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. TARIC CODE 9503003990 FOR OTHER CONSTRUCTION SETS AND CONSTRUCTIONAL TOYS OF OTHER MATERIALS. CHAPTER NOTES 3. SUBJECT TO NOTE 1 ABOVE, PARTS AND ACCESSORIES WHICH ARE SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH ARTICLES OF THIS CHAPTER ARE TO BE CLASSIFIED WITH THOSE ARTICLES. HARMONISED SYSTEM EXPLANATORY NOTES NOTE (D) ((III) CONSTRUCTIONAL TOYS (CONSTRUCTIONAL SETS, BUILDING BLOCKS, ETC).