A CHILDS WOVEN FANCY DRESS RAT COSTUME INCLUDING A CAPE AND A MASK. THE CAPE IS GREY LINED OF SATIN TRIMMED WITH A GREY FAUX FUR COLLAR WHICH CONCEALS A LEFT OVER RIGHT VELCRO CLOSURE FASTENING AT THE NECK. INCLUDES TWO LONG BLACK WOVEN FABRIC PAWS OUTSIDE THE CAPE AND TWO ELASTICATED WRISTBANDS INSIDE WHICH FASTEN WITH VELCRO. THERE IS A BLACK WOVEN FABRIC TAIL AT THE BACK OF THE CAPE. THE CAPE INCLUDES A CARDBOARD RAT HEAD SHAPED MASK WRAPPED IN A GREY WOVEN FABRIC, WITH RED-TRIMMED FABRIC AROUND THE EYES AND GREY FAUX FUR ON THE TOP OF THE EYES. ELASTIC AT THE BACK TO ASSURE A PERFECT SHAPE. MADE FROM 100 PER CENT POLYESTER. PACKAGED FOR RETAIL SALE IN A CLEAR POLY BAG.

CLASSIFICATION IS DETERMINED ACCORDING TO GIRS 1, 3(B) 5(B) AND 6. CN CODE 62011310 BOYS WOVEN CAPE OF MAN MADE FIBRES, NOT EXCEEDING 1KG, TARIC CODE 6201131090 OTHER THAN PARKAS. CH62 NOTE 8 PRINCIPLES OF COMMISSION REGULATION 347/01