A 240 PIECE MONSTER ART SET COMPRISING OF 36 COLOURED MARKERS, 48 COLOURED PENCILS, 48 WATERCOLOUR PAINTS, 36 OIL PASTELS, 10 PAINT BRUSHES, 2 HB PENCILS, 5 TUBE PAINTS, 28 PAPER STICKERS, 4 PAINT PALETTES, A PROTRACTOR, A PENCIL SHARPENER, A ROLL OF ADHESIVE TAPE, AN A4 PLAIN PAPER DRAWING PAD AND PAPER CLIPS. AIMED AT CHILDREN AGED 7 YEARS AND ABOVE. PACKAGED TOGETHER FOR RETAIL SALE IN A CARDBOARD BOX.

THE ART SET IS CLASSIFIED TO COMMODITY CODE 9609109000 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR 1 HAS BEEN USED TO CLASSIFY THE SET BY THE TERMS OF HEADING 9609 PENCILS, CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILOR'S CHALKS. AND ANY RELEVANT SECTION AND CHAPTER NOTES. GIR 3(C) HAS BEEN USED SHOWING LAST IN NUMERICAL ORDER AMONG THOSE WHICH EQUALLY MERIT CONSIDERATION. RULE 5 (B) HAS BEEN USED TO INCLUDE THE PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL 960910 - PENCILS AND CRAYONS OTHER THAN WITH LEADS OF GRAPHITE. HARMONISED SYSTEM EXPLANATORY NOTES. GENERAL CHAPTER NOTE (A) TO THIS CHAPTER INCLUDES THOSE WITHOUT ANY COVERING OR SIMPLY COVERED WITH A PROTECTIVE BAND OF PAPER (EG CHALKS, DRAWING CHARCOALS, PENCIL LEADS, CERTAIN CRAYONS, PASTELS AND SLATE PENCILS) GENERAL CHAPTER NOTE (B) PENCILS AND CRAYONS, WITH LEADS ENCASED IN WOOD OR PLASTICS OR IN SOME CASES IN A SHEATH COMPOSED OF LAYERS OF PAPERS. CHAPTER NOTE (5) THE HEADING INCLUDES CRAYONS AND PASTELS, USUALLY MADE OF A MIXTURE OF CHALK OR CLAY, COLOURING MATTER, SHELLAC OR WAX, SPIRIT AND TURPENTINE.