AN ELEVATED MOULDED PLASTIC TOILET SEAT WITHOUT LID. FEATURES INCLUDE: TWO HYGIENE CUTOUTS ONE AT THE FRONT AND ONE REAR OF SEAT AND TWO REAR LOCKS FOR ATTACHING TO EXISTING TOILET SEAT. DIMENSIONS WIDTH 36CM/14 INCHES, DEPTH 41CM/16 INCHES AND HEIGHT 5CM/2 INCHES.

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 3922, BATHS, SHOWER-BATHS, SINKS, WASHBASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE OF PLASTICS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392220, LAVATORY SEATS AND COVERS.