TWO CHILDRENS ACCOUSTIC GUITARS, ONE A PRINCESS AND THE OTHER A CAR. WITH A STRAP AND PICKS FOR USE ON THE GUITAR. MEASUREMENTS 12.13 INCHES W X 3.13 INCHES D 32.38 INCHES H.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9202: OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 920290, OTHER THAN PLAYED WITH A BOW. CN CODE 92029030, GUITARS. TARIC CODE 9202903000 CLASSIFIED IN ACCORDANCE WITH HSEN'S TO CHAPTER 92 1(c).