HARDWOOD GARDEN PATIO LOVE SEAT. COMPRISES TWO CHAIRS AND AN INTEGRAL TABLE WITH A SHELLF AND HOLE FOR A PARASOLE. PACKAGED UNASSEMBLED IN A CARDBOARD BOX WITH A COLOUR PRINTED LABEL.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 9401 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF: GIR 2A HAS BEEN USED AS THE PRODUCT IS UNASSEMBLED GIR 3B HAS BEEN USED AS THE CHAIRS ARE CONSIDERED TO GIVE THE ITEM ITS ESSENTIAL CHARACTER. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUBHEADING LEVEL 940169 OTHER SEATS WITH WOODEN FRAMES; OTHER THAN UPHOLSTERED. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE TO HEADING 9401 REFERS