A DRAWSTRING OIL CLOTH GYM BAG DECORATED WITH MERMAIDS WITH COTTON CORDS WHICH ARE PULLED TO CLOSE THE OPENING. THE CORDS ALSO FIT OVER THE SHOULDER SO THAT THE BAG CAN BE CARRIED LIKE A RUCKSACK. IT HAS REINFORCED CORNERS WITH METAL EYELETS. THE BAG IS 100% COTTON AND IS PVC COATED. WITH A POLYESTER LINING. MEASURES 35CM X 40CM.

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 AND SIMILAR CONTAINERS; TRAVELLING BAGS, RUCKSACKS AND HANDBAGS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 420292 WITH OUTER SURFACE OF PLASTIC SHEETING OR OF TEXTILE MATERIAL. CN CODE 42029211 OF PLASTIC SHEETING: TRAVELLING BAGS, TOILET BAGS, RUCKSACKS AND SPORTS BAGS. ALSO CLASSIFIED IN ACCORDANCE WITH:- CHAPTER 42 ADDITIONAL NOTE 1 HSEN NOTES TO HEADING 4202