A RESIN FIGURE OF A MOOSE. THE FIGURE IS DRESSED IN A SANTA STYLE OUTFIT AND IS SUPPORTING A CHALKBOARD.

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 9610. SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED. GIR 3 B HAS BEEN USED AS THE BOARD IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. ALSO CLASSIFIED IN ACCORDANCE WITH HSEN TO 9610 REFERS