PORTABLE ESSENTIALS KIT CONSISTING OF VINYL CARD HOLDERS, LINED PAGES, TABBED PAGES, VINYL ZIP POUNCH, NOTE SHEETS, CALCULATOR RULER ANDM A SINGLE SHEET HOLE PUNCH. THE GOODS ARE SHRINK WRAPPED TOGETHER IN POLYTHENE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8470 CALCULATING MACHINES AND POCKET-SIZE DATA-RECORDING, REPRODUCING AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS; ACCOUNTING MACHINES, POSTAGE-FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE; CASH REGISTERS GIR 3B HAS BEEN USED AS THE CALCULATOR RULER IS CONSIDERED THE ESSNTIAL CHARACTER DUE TO IT BEING THE MOST DURABLE AND OF HIGHEST VALUE GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 847010 ELECTRONIC CALCULATORS CAPABLE OF OPERATION WITHOUT AN EXTERNAL SOURCE OF ELECTRIC POWER AND POCKET-SIZE DATA-RECORDING, REPRODUCING AND AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS ALSO CLASSIFIED IN ACCORDANCE WITH: