THE GOODS ARE A COMPOSITE MATERIAL CONSISTING OF A WATERPROOF (MEDEX) MDF SUBSTRATE 18MM THICK, WITH A DECORATIVE RESIN COATING APPLIED TO ONE SIDE.THE HAND-CAST RESIN COATING INCREASES THE OVERALL THICKNESS OF THE COMPOSITE MATERIAL TO APPROX 21MM. THE MATERIAL IS IN SHEET SIZES 1220MM X 3050MM. THE USE OF THE GOODS IS AS A DECORATIVE CLADDING MATERIAL FOR INTERNAL WALLS ETC.

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF THE GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; THE TEXT OF CODES 4411, 441 14 & 4411 14 90 00; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 4411;