A BATH SET PRESENTED IN A WOVEN WICKER BASKET. CONSISTS OF A BATH BELT MADE FROM POLY/COTTON, AN ARTIFICIAL BATH SPONGE, A BATH PUFF MADE FROM PU, A PUMICE STONE AND A NAIL BRUSH. CLASSIFIED AS LAST IN NUMERICAL ORDER. THE BRUSH.

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 9603. BROOMS, BRUSHES. GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 960329 OTHER THAN TOOTH BRUSHES CN CODE 96032980 OTHER THAN HAIRBRUSHES ALSO CLASSIFIED IN ACCORDANCE WITH HSENS TO HEADING 9603 (3) REFER