READY BED SLEEPOVER ALL IN ONE SOLUTION CONSISTING OF AN AIRBED AND SLEEPING BAG. THE INFLATABLE MATRESS IS MADE OF 3P PVC, OTHER MATERIALS ARE 63D POLYESTER AND PP NON WOVEN. THE ESSENTIAL CHARACTER OF THE PRODUCT IS CONSIDERED TO BE THE SLEEPING BAG. PACKAGED TOGETHER IN A BOX.

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 9404 - MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED. GIR 3B HAS BEEN USED AS THE SLEEPING BAG IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940430 - SLEEPING BAGS. ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE B 3 TO THE HSEN'S OF HEADING 9404 REFERS.