A HAND CARVED BESPOKE MEMORIAL HEAD-STONE AND THEREFORE IS NOT CONSIDERED TO BE A SCULPTURE. IT IS MADE FROM SLATE OR ANOTHER BRITISH STONE. IT IS HAND DESIGNED AND CARVED BY HAND AND FINISHED BY HAND. THE DIMENSIONS ARE BETWEEN 3FT-4FT HIGH BY 22-26" WIDE AND 2-3" THICK.

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 6802 - WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, OF NATURAL STONE (INCLUDING SLATE) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 6802 99 - OTHER STONE, OTHER THAN HAND- MADE, CARVED CN CODE 680299 90 - OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSEN'S) TO 6802