THE PRODUCT IS A PLASTIC KITCHEN UTENSIL, BEING A POTATO MASHER WITH A STAINLESS STEEL AND PLASTIC HANDLE AND A PLASTIC MASHER. MADE OF STAINLESS STEEL, THERMOPLASTIC ELASTOMER AND POLYAMIDE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3924 "TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGENIC OR TOILET ARTICLES, OF PLASTICS". GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392410 "TABLEWARE AND KITCHENWARE" HARMONISED SYSTEM EXPLANATORY NOTES HSENS TO HEADING 3924 PARAGRAPH (A) REFERS