THE PRODUCT IS A BOX CONTAINING 50 STICKS OF WHITE DRAWING CHALK. THE CHALK IS PACKAGED IN A CARDBOARD BOX FOR RETAIL SALE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING :- GENERAL INTERPRETATIVE RULES (GIRs) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9609 - PENCILS (OTHER THAN PENCILS OF HEADING 9608), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 960990 - OTHER THAN PENCILS AND CRAYONS AND PENCIL LEADS. CN CODE 96099090 - OTHER THAN PASTELS AND DRAWING CHARCOALS. ALSO CLASSIFIED IN ACCORDANCE WITH HSEN NOTE (B) (3) TO HEADING 96.09 - " PREPARED CHALKS, USUALLY MADE WITH A BASIS OF CALCIUM SULPHATE OR OF CALCIUM SULPHATE AND CALCIUM CARBONATE, SOMETIMES MIXED WITH COLOURING MATTER."