AN EMPTY TIN WITH LID OF TIN PLATED STEEL OF A THICKNESS OF 0.23 MM. IN THE SHAPE OF AND PAINTED TO REPRESENT A MOTOR CAR. THE TIN IS TO BE FILLED WITH SWEETS OR NOVELTIES.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATION RULES (GIR):- GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7310 - TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 731021 - OF A CAPACITY OF LESS THAN 50 LITRES. CN CODE 73102191 - OTHER, WITH A WALL THICKNESS OF LESS THAN 0.5 MM.