WHEAT FILLED BAG FOR USE AS A HOT WATER BOTTLE. FILLED WITH WHEAT BEADS. OUTER MADE FROM POLYESTER KNITTED. INNER CONSISTS OF WHEAT 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 1001 WHEAT AND MESLIN GIR 3B HAS BEEN USED AS THE WHEAT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 100199 OTHER: OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING TARIC CODE 1001990094 OTHER THAN MESLIN ALSO CLASSIFIED IN ACCORDANCE WITH EC REGULATION 323/2008