CHILDRENS PLASTIC ROLLER SKATES. DESIGNED TO BE WORN OVER SHOES. THE SKATES ARE ADJUSTABLE , WITH WING NUT UNDERNEATH TO EXTEND OR REDUCE FITTING. DESIGNED TO FIT CHILDRENS SHOE SIZE 5 TO 11. COLOUR RED WITH BLACK WHEELS AND FAMOUS CARTOON CHARACTER ON THE FRONT. INCLUDES YELLOW STRAP AND STOPPER. PACKAGED FOR RETAIL IN A CARDBOARD BOX.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RILES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 950370 ICE SKATES AND ROLLER SKATES, INCLUDING SKATING BOOTS WITH SKATES ATTACHED CN CODE 95067030 ROLLER SKATES ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (B) (7) TO HEADING 9506 REFERS