A GARDEN PLANTER MADE FROM RECYCLED PLASTIC PLAITING MATERIAL WOVEN AROUND A WIRE FRAME. THE WIRE FRAME ALSO MAKES UP AN ORANAMENT REPRESENTING A DOG, THE TWO ELEMENTS ARE ATTACHED TOGETHER PERMANENTLY. THE PLANTER IS LINED WITH PLASTIC SHEET TO CONTAIN SOIL.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4602 - BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF HEADING 4601 GIR3B HAS BEEN USED AS THE ESSENTIAL CHARACTER IS CONSIDERED TO BE THE WICKER HAMPER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 460290 - OTHER THAN OF VEGETABLE MATERIALS.