WOODEN KEY OR COAT RACK MADE FROM NON-TROPICAL WOOD WITH A NAUTICAL THEME. THE THREE HOOKS ARE MADE FROM SMALL SHAPED PIECES OF WOOD ATTACHED TO WOODEN LIFE BUOYS. DECORATED WITH ROPE.

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 4420 WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 442090 OTHER THAN STATUETTES AND OTHER ORNAMENTS, OF WOOD. CN CODE 44209099 - OF OTHER WOOD. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (2)