BABY WALKER, PADDED HIGH BACK SEAT WITH METAL FRAME COMPOSITION. IT HAS 4 DIFFERENT HEIGHT ADJUSTMENTS FOR ADAPTING TO CHILD. HAS 360 DEGREE ROTATION ALLOWING TO ACCESS ALL ACTIVITIES. IT ALSO HAS PIANO KEYS THAT LIGHT UP, PLAYING ENCHANTING OCEAN-THEMED TUNES, LIGHTS & RATTLING BEADS.

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 9401: SEATS (OTHER THAN THOSE OF HEADING 9402) WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF. GIR 3B HAS BEEN USED AS THE SEAT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940171: OTHER SEATS. WITH METAL FRAME, UPHOLSTERED. ALSO CLASSIFIED IN ACCORDANCE WITH : CHAPTER 94 NOTE 2 REFERS. HSEN TO HEADING 9401 REFERS.