PLASTIC WHISTLE ON A TEXTILE CORD . THE WHISTLE IS PRESENTED FOR RETAIL SALE AS PART OF A CHILDS FIGHTER PILOT FANCY DRESS COSTUME. THE WHISTLES CORD IS TIED TO A TEXTILE LOOP ON WOVEN POLYESTER JUMPSUIT. OTHER ITEMS IN THE FANCY DRESS INCLUDE A HAT, PLASTIC TOY COMPASS AND PLASTIC TOY WALKIE TALKIE ALL OF WHICH HAVE BEEN CLASSIFIED SEPARATELY.

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 5 B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 920890 - OTHER ALSO CLASSIFIED IN ACCORDANCE WITH- CHAPTER 95, GENERAL CHAPTER NOTE 1 (R) HSEN NOTE (B) (2) (II) TO HEADING 9208 EC REGULATION EC/347/2001 PART 1