SCULPTURE OF A PANDA'S FACE. FOR ORNAMENTAL USE. SCULPTURE HAS 'OPEN FORM' DESIGN TO ALLOW LIGHT TO PASS THROUGH IT. MADE FROM MARBLE STONE POWDER, POLY RESIN, DYE, CATALYST AND ACRYLIC PAINT. SCULPTURE IS 26 CMS IN HEIGHT AND 24 CMS WIDE. THE SCULPTURE HAS A CELLOPHANE COVERING AND IS THEN PACKAGED IN EXPANDED POLYSTYRENE IN A CARDBOARD BOX READY FOR RETAIL SALE. MODEL NUMBER AND PICTURE OF THE SCULPTURE IS ON THE SIDE AND TOP OF THE BOX. PRINTED BOOKLET SHOWING OTHER SCULPTURES AND COMPANY DETAILS.

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 6810 - ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL STONE, WHETHER OR NOT REINFORCED. GIR 3B HAS BEEN USED AS THE MARBLE STONE POWDER IS CONSIDERED TO GIVE THE ITEM ITS ESSENTIAL CHARACTER. GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 681099 - OTHER THAN: TILES, FLAGSTONES, BRICKS AND SIMILAR ARTICLES; OTHER THAN PREFABRICATED STRUCTURAL COMPONENTS FOR BUILDING OR CIVIL ENGINEERING. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTES TO HEADING 6810 REFERS CNEN NOTES TO HEADING 6810 REFERS CORRIGENDA TO EC REG 729/2004 REFERS