SURVIVAL/WALKING KIT ALL CONTAINED IN THE BOTTLE AND SOLD AS SUCH CONTENTS LISTED BELOW: 800ML BOTTLE - BPA FREE PLASTIC DISPOSABLE PONCHO - POLYTHENE PEN KNIFE STAINLESS STEEL - CONTAINS KNIFE, SCISSORS, NAIL FILE EXPANDABLE TRAVEL CLOTH - NON-WOVEN VISCOSE 3 IN 1 SURVIVAL WHISTLE, COMPASS AND THERMOMETER - PLASTIC FLINT LIGHTER - PLASTIC, METAL AND CORD LED TORCH - ALUMINIUM KARABINER ALUMINIUM

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 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 920890 - OTHER THAN MUSICAL BOXES ALSO CLASSIFIED IN ACCORDANCE WITH HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (B) (2) (ii) TO HEADING 9208