THIS IS A MUSICAL BOX. IT IS MADE FROM MDF AND COVERED WITH LAMINATED PAPER WITH FAIRY PRINT ON IT. THE BOX IS WOUND UP WITH A WINDER KEY ON THE BACK. ONCE WOUND, IT PLAYS MUSIC WHEN THE LID OF THE BOX IS OPENED AND SMALL PLASTIC BALLERINA ON A SPRING SPINS ROUND AS THE MUSIC PLAYS. INSIDE THE BOX ARE VARIOUS COMPARTMENTS TO KEEP JEWELLERY IN. THERE IS A PLASTIC DRAW AT THE BOTTOM OF THE BOX. IT IS PACKAGED FOR RETAIL SALE IN A CARDBOARD DISPLAY BOX. THE ITEM IS INTENDED FOR CHILDREN.

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 5B - CARDBOARD DISPLAY BOX HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. 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)