My Forever Tooth Fairy comprises of a Children’s Picture Book titled "The Tale of the Forever Tooth Fairies," a 40-page fully illustrated storybook. Plush Body Doll Packaging and a Small Pouch The picture book is the cornerstone of the product, providing the narrative that brings the entire product to life. The book was the first element created and the additional elements to help make the story resonate further with children. The accompanying components are designed to enhance the storytelling experience, making the storybook's magic tangible for children. The entire value of the product and reason for its creation lies in the storybook. In essence the other elements in the product would not exist without the storybook and will not be sold separately. They serve to help bring the story to life for the child. The reading of the book gives the item its essential character.

G.I.Rs 1, 3(b) and 6 HS explanatory notes to heading 4901 Text to code 4901, 4901 99, 4901 99 00