A LAP TRAY MADE FROM A HARDBOARD MDF PLACEMAT SET IN A PLASTIC FRAME WITH A CUSHION UNDERNEATH. THE HARDBOARD HAS AN ART PRINT ON A SELF ADHESIVE PAPER BASE ON THE UPPER SURFACE, FINISHED WITH LACQUER AND A BASE OF CORK. THE CUSHION IS MADE OF A 100% WOVEN COTTON AND IS FILLED WITH POLYSTYRENE BEADS. THE CUSHION IS AVAILABLE IN DIFFERENT COLOURS AND WITH DIFFERENT ART PRINTS. THE THICKNESS OF THE LAP TRAY IS APPROXIMATELY 5.5 CM, WITH THE HARDBOARD APPROXIMATELY 2 CM. THE APPROXIMATE LENGTH AND WIDTH ARE: 43.5 CM AND 33.5 CM.

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 4419 FOR TABLEWARE AND KITCHENWARE, OF WOOD GIR 3(B) HAS BEEN USED AS THE MDF IS CONSIDERED TO BE THE ESSENTIAL CHARACTER CN CODE 441900 90 FOR OTHER THAN OF TROPICAL WOOD SPECIFIED IN ADDITIONAL NOTE 2 TO THIS CHAPTER ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 3 TO CHAPTER 44 HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 4419