AN ARTICLE OF MOULDED PLASTIC MEASURING APPROXIMATELY 48 X 29 X 20 CM FEATURING; FOUR WHEELS, TWO TEXTILE CARRYING HANDLES, TWO PROTURDING HORNS, DETACHABLE TEXTILE SHOULDER STRAP INCORPORATING THE KEY FOR THE TWO SIDE LOCKS. DETACHABLE HAIR LIKE TAIL, FABRIC UNICORN HORN STICKER, AND ADDITIONAL EXTERIOR FOAM SHAPED STICKERS. IT OPENS IN TWO HALVES ARTICULATED BY HINGES. INSIDE ONE HALF INCORPORATES TWO ELASTIC TYPE STRIPS FORMING A CROSS SECURED BY A PLASTIC CATCH, AND A NARROW FABRIC POCKET AT BASE OF THE ARTICLE. THE ARTICLE IS DESIGNED THAT WHEN IT IS CLOSED A CHILD IS ABLE TO SIT AND RIDE OR BE PULLED ALONG ON.

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 4202 TRUNKS, SUITCASES, VANITY CASES, EXECUTIVE-CASES, BRIEFCASES, SCHOOL SATCHELS SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 420212 TRUNK, SUITCASES, VANITY-CASES, EXECUTIVES-CASES, BRIEF-CASES, SCHOOL SATCHELS, AND SIMILAR CONTAINERS; WITH OUTER SURFACE OF PLASTICS OR OF TEXTILE MATERIALS CN CODE 42021250 OF MOULDED PLASTIC MATERIAL ALSO CLASSIFIED IN ACCORDANCE WITH EC REGULATION 400/2012