KNITTED POLYESTER ADJUSTABLE LADIES PADDED EAR MUFFS, WITH AN OUTERSHELL OF 100% POLYESTER AND AN INNERSHELL OF POLYESTER ARTIFICIAL FUR, PADDED WITH 100% POLYESTER WADDING. JOINING THE TWO EARS TOGETHER IS A PLASTIC BAND COVERED IN A CONTRASTING POLYESTER FABRIC. ON THE OUTERSHELL IS AN EMBROIDERED DESIGN WITH THE COMPANY LOGO EMBROIDERED UNDERNEATH.

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 6117 FOR OTHER MADE-UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 611780 FOR; OTHER ACCESSORIES CN CODE 61178080 FOR OTHER THAN; KNITTED OR CROCHETED, ELASTICATED OR RUBBERISED ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 61 - CHAPTER NOTE 1 REFERS HSEN'S TO HEADING 6117 NOTE 12 REFERS