A PLASTIC ORANGE COLOURED FOLIO DIVIDER WHICH CONTAINS VARIOUS MEMO PADS. THERE ARE TWO RECTANGULAR ONES AND ONE SQUARE SHAPED. THE COLOURS ARE GREEN, CREAM AND YELLOW AND TWO FLOWER AND HEART SHAPED- PINK IN COLOUR. IN ADDITION THERE ARE THREE NARROW COLOURED ONES. THE MEMO PADS ARE CONSIDERED TO BE THE THE PRODUCTS WHICH ARE THE ESSENTIAL CHARACTER.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE GOODS TO HEADING LEVEL 4820 - REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD GIR 3(b) THE ESSENTIAL CHARACTER OF THE PRODUCT IS CONSIDERED TO BE THE MEMO PADS GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL 482010 - REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES. CN CODE 48201030 - NOTEBOOKS, LETTER PADS AND MEMORANDUM PADS. ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS HEADING 4820 NOTE (1)