AN ELEVATED MOULDED PLASTIC TOILET SEAT WITHOUT LID. THE SEAT IS SECURED WITH TWO ADJUSTABLE BRACKETS AND A RETAINING FRONT LIP. MEASURES 100MM SUPERB STRENGTH AND HYGIENE ASSURED AS SEAMS ARE SONIC WELDED.

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 3922, BATHS, SHOWER-BATHS, SINKS, WASHBASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE OF PLASTICS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392220, LAVATORY SEATS AND COVERS. ALSO CLASSIFIED IN ACCORDANCEWITH HARMONISED SYSTEM EXPLANATORY NOTE 3922 PRINCIPLES OF SCHENKER EC JUDGMENT C-199/09