THE PRODUCT IS AN A4 SIZE BOX FILE MADE OF PAPERBOARD. IT HAS A BUTTON OPENING MECHANISM AT THE SIDE, AND A SPRING-LOADED RETAINING MECHANISM INSIDE. OF A KIND USED IN THE OFFICE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4819 - CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD, OF A KIND USED IN OFFICES, SHOPS OR THE LIKE: GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 481960 - BOX FILES, LETTER TRAYS, STORAGE BOXES AND SIMILAR ARTICLES, OF A KIND USED IN OFFICES, SHOPS OR THE LIKE. ALSO CLASSIFIED IN ACCORDANCE WITH HSENS NOTE (B) TO HEADING 4819.