A WALKING UMBRELLA WITH GLASS FIBRE RIB FRAME AND FLOWER SPOKE DETAIL INSIDE, A WOVEN POLYESTER COVER OF EIGHT PANELS AND A 10 MM COATED METAL SHAFT WITH A CURVED HANDLE. THE PANELS ARE PRINTED WITH A SEABIRD DESIGN.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6601 FOR UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR UMBRELLAS) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 660199 FOR OTHER THAN GARDEN OR SIMILAR UMBRELLAS: OTHER THAN HAVING A TELESCOPIC SHAFT CN CODE 660199 20 - WITH A COVER OF WOVEN TEXTILE MATERIALS ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 6601