BOX MADE FROM MEDIUM DENSITY FIBREBOARD (MDF), THAT IS SITUATED WITHIN A BUILDING DURING CONSTRUCTION BETWEEN THE STUDWORK OF WALL PARTITIONS. ONCE IN SITU, IT IS COVERED BY PLASTERBOARD, EXCEPT FOR A RECTANGULAR HOLE IN WHICH A SPECIFIC HI FI SPEAKER FITS ONCE THE BUILDING WORK IS COMPLETE. THE SPEAKER AND BACK BOX ARE PACKAGED AND SOLD SEPARATELY, BUT ARE ENGINEERED TO WORK TOGETHER. THE BACK BOX CONTAINS NO ELECTRICAL COMPONENTS. THE MDF BOX IS APPROXIMATELY 1.4M HIGH, 0.4M WIDE AND 0.2M DEEP.

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 4421 OTHER ARTICLES OF WOOD. GIR 6 HAS BEEN USED TO CLASSIFIY THE GOODS TO SUBHEADING LEVEL. 442199 OTHER THAN COAT HANGERS. CN CODE 44219910 OF FIBREBOARD ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (3) TO HEADING 4421 REFERS