A CHILDREN'S WOVEN FANCY DRESS OWL COSTUME INCLUDING A CAPE AND MASK. THE CAPE IS SATIN DARK BROWN OUTSIDE AND LIGHT BROWN INSIDE. WITH A LEFT OVER RIGHT VELCRO FASTENING AT THE NECK. WITH FLUFFY FEATHERS AROUND THE COLLAR AND AT THE BOTTOM OF THE CAPE WITH GOLDEN BEADS AT THE JUNCTION BETWEEN THE CAPE AND THE FEATHERS. WITH TWO ELASTICATED WRISTBANDS INSIDE CLOSING WITH VELCRO. WITH A CARDBOARD OWL HEAD SHAPED MASK, WRAPPED IN WOVEN DARK, LIGHT BROWN AND ORANGE SATIN WITH SPARKLY GOLD EMBROIDERED DETAIL. WITH AN ELASTIC STRAP AT THE BACK TO ASSURE A PERFECT SHAPE. 100 PERCENT POLYESTER.PACKAGED FOR RETAIL SALE IN A CLEAR POLY BAG.

CLASSIFICATION IS DETERMINED ACCODING TO GIRS 1, 3(B) 5(B) AND 6 CN CODE 62011310 BOYS WOVEN CAPE OF MAN MADE FIBRES NOT EXCEEDING 1KG. TARIC CODE 6201131090 OTHER THAN PARKAS. CH 62 NOTE 8 PRINCIPLES OF COMMISSION REGULATION 347/01