A KNITTING SET COMPRISING OF TWO BALLS OF WOOLLEN YARN, TWO BAMBOO KNITTING NEEDLES AND ONE STEEL CROCHET HOOK. USED TO CREATE AN ITEM FROM THE WOOL BY USE OF THE KNITTING NEEDLES OR THE CROCHET HOOK AND FORMING LOOPS THAT JOIN TOGETHER TO MAKE AN ITEM PACKAGED IN A CLEAR BLISTER PACK

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 7319 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE AND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED GIR 3 B ESSENTIAL CHARACTER, SETS 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 . CROCHET HOOKS OF STEEL BEING LAST IN NUMERICAL ORDER GIR 5B NORMAL PACKING FOR TRANSPORT GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 731990 OTHER THAN SAFETY PINS AND OTHER PINS CN CODE 73199090 OTHER THAN SEWING, DARNING OR EMBROIDERY NEEDLES ALSO CLASSIFIED IN ACCORDANCE WITH HSEN NOTE 4 TO HEADING 7319