THE ITEM IS A WOODEN MUSIC BOX MADE OF MULTI DENSITY FIBREBOARD COVERED IN A PRINTED GLOSSY FINISH. THE BOX HAS A HINGED LID AND FASTENING LATCH AND THE INSIDE OF THE BOX IS FLOCKED. THE BOX INCORPORATES A MUSIC BOX WHICH STARTS PLAYING WHEN THE LID IS OPENED, AT THE SAME TIME THE BALLERINA INSIDE THE BOX SPINS ROUND IN A PIROUETTE IN FRONT OF A SMALL MIRROR STUCK TO THE LID. THE BOX IS DESIGNED FOR STORING TRINKETS, JEWELLERY AND OTHER SMALL ITEMS

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 9208 MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 920810 MUSICAL BOXES ALSO CLASSIFIED IN ACCORDANCE WITH HSEN CHAPTER 92 HEADING 9208 (A) (1)