A TRAY WHICH IS MADE FROM MELAMINE AND UREA PLASTIC. THERE ARE HANDLES WHICH HAVE BEEN MOULDED INTO EACH END OF THE TRAY.THE ARTICLE HAS A PATTERNED MARBLE EFFECT DESIGN, WHICH COVERS THE WHOLE SURFACE AREA.THE ITEM HAS BEEN CONSIGNED FROM CHINA.

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 3924: TABLE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS GIR 3B HAS BEEN USED AS THE MELAMINE, WHICH ACTS AS A BONDING AGENT, IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392410: TABLEWARE AND KITCHENWARE TARIC CODE 3924100011: KITCHENWARE CONTAINING POLYAMIDE OR MELAMINE, CONSIGNED FROM CHINA OR HONG KONG ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE 1 TO CHAPTER 39 HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3924 (A)