A POLISHED STEEL ORNAMENTAL FIREBOX DEPICTING A DETAILED FOREST SCENE. THE SCENE HAS BEEN ETCHED WITH ACID TO CREATE A HIGH LEVEL OF DETAIL ON THE FINISHED ARTICLE. THE SCENE IS LIT FROM WITHIN USING A SPECIAL LAMP THAT CREATES A NATURAL FLAME EFFECT - THE LIGHT FROM THE LAMP IS REFLECTED OUT BY THE HIGHLY POLISHED METAL SURFACE. THE ESSENTIAL CHARACTER IS GIVEN BY THE ORNAMENTAL METAL WORK AND THE LIGHT ONLY ENHANCES THE ORNAMENTAL APPEARANCE.

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 LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED GIR 3B HAS BEEN USED AS THE LIGHT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940520 ELECTRIC TABLE, DESK, BEDSIDE OR FLOOR-STANDING LAMPS CN CODE 94052040 OF PLASTICS OTHER THAN OF A KIND USED WITH FILAMENT LAMPS ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN NOTE (I) (1) TO HEADING 9405 CHAPTER NOTE 1K TO SECTION XV